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Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Opinion 98-16
… return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by … significant negative effect on the first half of the state’s fiscal year,” DiNapoli said. “The pandemic has created a … and local governments’ use of those resources in recent weeks, the extent to which such aid may offset declining …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsComptroller DiNapoli Releases Municipal Audits
… financial transactions. Auditors determined that 44 credit card charges totaling $5,087 were paid without sufficient …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsOversight of the Agricultural Assessment Program
… of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and … and boards of assessors use to compute agricultural property assessments and the resulting exemptions. The audit … of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by the Board of … claims auditor and the CPA did not perform the services in accordance with the obligations set forth in the contract. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Agencies Bulletin No. 1277
… Purpose To inform agencies of OSC’s automatic processing of the retroactive Lifeguard General Salary Increases. Affected Employees Employees in the following lifeguard titles of the Office of Parks, Recreation and Historic Preservation, … To inform agencies of OSCs automatic processing of the retroactive Lifeguard General Salary Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… The state’s efforts to limit Medicaid spending are showing measurable … to rounding). Overall spending on the program rose by an average 5.3 percent annually from 2001 through 2010. From … that overall local Medicaid costs will decline modestly starting in SFY 2016-17, falling to less than $8.7 billion in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District Financial Management and Nonresident Foster Student Tuition 2016M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterPayroll Improvement Project Bulletin No. PIP-007
… Purpose The purpose of this bulletin is to provide agencies with … processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee compliance, … Record (Empl Rcd) can no longer be attached to an employee’s Direct Deposit record. Every employee will have only one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Comptroller DiNapoli Releases Municipal Audits
… and did not properly assess $4,330 in penalties on unpaid customer accounts. The board did not formally adopt the water … In addition, the board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … process to procure services from seven professional service providers totaling $630,336. Crown Point Fire …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… payable and payroll disbursements totaled $590,354. In addition, the District had funds on deposit at one financial institution in a noninterest-bearing checking account and a savings account. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70City of Lockport – Budget Review (B22-1-8)
… proposed budget and complies with the City’s fund balance policy requirement of 17 percent of the of the following … contingency appropriation this year for real property tax assessment refunds to provide funding in the event that property owners who have filed petitions for tax assessment reviews are successful in reducing their real …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… same year totaled approximately $9.7 million. Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not accurate. Key Recommendations Ensure faculty advisors are assisting student treasurers rather than completing forms and ledgers …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Opinion 93-1
… that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy … COUNTY LAW, §§401(3), 502, 526(1): An assistant county attorney or a deputy county clerk, treasurer or commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Comptroller DiNapoli Releases Audits
… recommendations, all three were implemented. Homes and Community Renewal, Housing Finance Agency (HFA): The 80/20 Housing Program … report. State Education Department (SED): Bank Street College of Education: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-717
… Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) 016072 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … investing in a New York 529 College Savings account today and give the gift of savings for higher education this …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… with program goals and requirements. The audit covered awards in funding years 2017-19. About the Program HCR … For the three funding years 2017-19, 49 RESTORE program awards totaling approximately $6.13 million were awarded to … promptly. For the three-year period, the 49 RESTORE awards went to just 36 LPAs to serve only 36 of the 62 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsOpinion 2003-7
… moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, … and legal expenses, related to a capital improvement at a town park. You also ask whether such moneys may be expended … as to the feasibility of one or more particular projects. Town Law §277(4) provides that, before a town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7