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Opinion 89-63

… Opns St Comp No. 82-318, p 405; see also 1975 Atty Gen [Inf Opns] 44). In this regard, we note that these fees are …

https://www.osc.ny.gov/legal-opinions/opinion-89-63

… -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, §9134; COUNTY … the custody and disbursement of certain moneys necessary for the operation of the civil defense auxiliary police … the moneys should be held and administered by the village for which the auxiliary police unit was established …

https://www.osc.ny.gov/legal-opinions/opinion-88-63

State Comptroller DiNapoli Releases Audits

… organization authorized by SED to provide full-day Special Class, half-day Special Class, and Integrated Preschool Special Education services to …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-audits

Higher Education – 2022 Financial Condition Report

… 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in the 2019-20 academic year was 13.6 … students in the 2020-21 academic year that enrolled in online instruction, over 58 percent attended exclusively …

https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education

Wellsville Central School District – Financial Management (2017M-159)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Although the Board appropriated fund balance each year to help finance the budget, none of it was needed because the … three fiscal years by amounts ranging from $1.5 million to nearly $3 million. District officials have allowed the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159

Orleans County – Department of Social Services (2012M-222)

… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

Service Retirement Benefit – State Police Plan

… service. State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an Application for Service …

https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefit

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller

… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter … The State Comptroller determines the form and manner of this report. Prescribes Requirements for Excess Funds to …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller

Adirondack Central School District – Financial Condition (2016M-184)

… becomes self-sufficient, such as increasing revenue or cutting costs. Develop and periodically review a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… officials have not identified opportunities to reduce student transportation cost by performing appropriate … to be in accordance with SED guidelines. Develop a plan to address the deteriorating financial condition of the cafeteria fund and establish a plan to repay the loan from the general fund or reduce this liability to an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds

… DiNapoli announced today his office stopped $25.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 … refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are …

https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refunds

City of Lockport -- Budget Review (B1-15-20)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Wyandanch Union Free School District – Budget Review (B23-7-1)

… School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to … deficit in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Town of Shandaken – Payroll (2013M-201)

… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

Village of Liberty – Financial Condition (2013M-109)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits

… may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance from the NYSLRS legal counsel. The template will generate a customized proposal based on a … status using specific information the member provides. Template selections must mirror the agreements reached …

https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template

State Comptroller DiNapoli Releases School District Audits

… In addition, the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those … of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits