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State Comptroller DiNapoli Releases School District Audits
… by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance … could also save approximately $43,500 by providing select special education programs in-house. Find out how your …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Travel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… When you die (even if it is only one year, or sooner, after retiring), nothing will be paid to any beneficiary. … will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the … time I begin a new term? Who can I contact if I have questions about following the regulation? I am a tax … Find answers to common questions about elected and appointed officials and …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsOpinion 93-5
… County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the hearing may be adjourned from day to day "but not beyond the fifteenth day of November, except …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2008-5
… 2008 Howard I. Krantz, Esq., Village Attorney Village of Lake George 1 The thirty-five per centum cap may be exceeded …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind ECEC officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… so, the Director certified those travel expenses as “just, true and correct” on 38 travel vouchers and expense reports. … she was not entitled, falsifying a departure location to claim reimbursement for mileage she never traveled, and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. … or their monitoring and interim reporting requirements for the Project. The Board did not ensure that County …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls … the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… to protect taxpayer assets during the period of January 1, 2011 through September 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardOpinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Schuyler County – Treasurer’s Office (2014M-186)
… through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time … at any time during the year. Officials did not have a list of taxpayers with tax installment agreements and a list of taxpayers in default of their tax installment …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Comcast Agrees To Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli announced today a shareholder agreement with media and technology … Common Retirement Fund continues its leadership on one of today’s leading issues – corporate political disclosure. The … New York State Comptroller Thomas P DiNapoli announced today a shareholder agreement with media and technology …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education … To determine whether the costs submitted by Story Place Preschool Inc Story Place on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualTown of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate … an audit of the District’s records by an independent public accountant and Verify the applicability of the wording …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations