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Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. The Authority’s 2012 fiscal year … Amsterdam Housing Authority Claims Processing and Related NotforProfit Corporations 2013M126 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsNewark School District Public Library – Board Oversight (2014M-54)
Newark School District Public Library Board Oversight 2014M54
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … also did not provide guidance for goods and services not required to be competitively bid. Therefore, all 35 claims … for procuring those goods and services which are not legally required to be bid, including the procurement of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Hicksville Water District – Competitive Quotations (2013M-233)
… operations and other financial related activities for the period January 1, 2012, to March 31, 2013. Background … and a Secretary. General fund budgeted expenditures for 2013 totaled $10 million. Key Findings District officials did not obtain quotes for goods and services purchased from three of 13 vendors, …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could … discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction … Reducing a cash advance can be voluntary on the part of the agency or could …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… of cash management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The Trustees did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Opinion 88-51
… for a town improvement district may be appropriated only for repairs as discussed above. November 1, 1988 Lewis …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 93-1
… in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… reaching labor agreements with the other municipal unions, obtaining anticipated health insurance savings and … these terms will set the wage pattern for all municipal unions. However, the union representing the city’s police … the Municipal Labor Committee, which represents the city’s unions. The city has agreed to report regularly on its …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… hauler of their choice. If the service is to be provided only to properties within refuse collection districts, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… municipal charter or court-approved agreement; and only after supporting documentation is provided, reviewed and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual (2016-S-86) The center provides preschool special education services to … auditors identified $177,786 in ineligible costs that the center reported to SED for reimbursement. Auditors also …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned … of the program" (emphasis supplied). Therefore, based on the express statutory language of section 217(j), it is …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 572
… the "after" information will appear as blank. If there is only a change to the Time Entry Comment, the change will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New … York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State … the defendant would face up to 5 to 15 years in state prison. Attorney General Schneiderman and State Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overOpinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … what a municipality may pay to purchase real property, the price is a matter of negotiation between the seller and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 98-12
Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may be commingled in one or more bank accounts
https://www.osc.ny.gov/legal-opinions/opinion-98-12Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37