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Opinion 96-8

… regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (violation … GENERAL MUNICIPAL LAW, §99-l(1)(a); VEHICLE AND TRAFFIC LAW, §§155, 1630; PUBLIC AUTHORITIES LAW, §361: Towns … NYCRR Part 101; Public Authorities Law, §361; Vehicle and Traffic Law, §1630), if such violation is evidenced by …

https://www.osc.ny.gov/legal-opinions/opinion-96-8

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Town of Norwich – Justice Court (S9-14-3)

… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Trumansburg Central School District – School Lunch Operations (2015M-171)

… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

DiNapoli Announces Robin Lois to Oversee Local Government Division

… until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and auditor …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-division

Village of Woodridge – Financial Condition (2013M-172)

… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Comptroller DiNapoli Releases School Audits

… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Resources for Local Officials

… Coronavirus Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit Cost-Saving …

https://www.osc.ny.gov/local-government/resources/resources-local-officials

Nursing Home Surveillance (Follow-Up)

… (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and Intermediate … for ensuring that nursing homes comply with federal and State regulations, which establish standards that govern … operation. Our initial audit report, which was issued on February 19, 2016, examined whether the Department …

https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-follow

Bilinguals Inc. – Compliance With the Reimbursable Cost Manual

… years ended June 30, 2011, Bilinguals' Programs reported a total of $13.3 million in reimbursable costs. Key Findings … $27,329 in excessive compensation paid to the Executive Director (ED) and the Assistant Executive Director (AED); and … AED; and $15,895 paid for gift cards, clocks, parties, and funeral expenses (for a Billinguals employee); and $205,695 …

https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manual

DiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation

A new report released today by State Comptroller Thomas P DiNapoli finds that after a nationwide spike in unemployment New Yorkers with disabilities continue to face a higher unemployment rate than the national average for those with disabilities

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nation

Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… Purpose of Audit The purpose of our audit was to review the internal controls over … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroom

NYS Common Retirement Fund Announces Second Quarter Results

… Fund's (Fund) overall return in the second quarter of the state fiscal year 2017-2018 was 3.67 percent for the … period ending Sept. 30, 2017, with an estimated value of $201.3 billion, according to New York State Comptroller … exceeded the strong performance we saw at the start of the fiscal year," DiNapoli said. "The Fund's value …

https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-results

Benefit Eligibility Assessment Process

… Purpose To determine whether the New York City Human Resources … (Client) eligibility, and when a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered …

https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-process

Town of Seneca Falls – Justice Court (2013M-89)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89

Compliance With Executive Order 95 (Open Data)

… submit a master schedule of publishable datasets to ITS, or incorporate Open Data into its ongoing core business …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-data

Northern Onondaga Public Library District – Cash Disbursements (2013M-236)

… The Northern Onondaga Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A … prior to disbursement or regularly reviews prepared bank reconciliations. The administrative secretary is allowed … is a vendor − direct access to District bank accounts to withdraw funds for claims that have not been reviewed by the …

https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236

State Agencies Bulletin No. 1784

… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program or received reimbursement from … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019