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Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures specifying the timely submission of attendance dates for nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal … be charged for the employer portion of this adjustment in a future annual billing. 1 Updated 1/23 Rev. 2/20 … …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditKeene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … Board of Cooperative Educational Services is a public entity serving 18 component school districts … administrative services to its component school districts, is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesCUNY Bulletin No. CU-791
… Dates: Effective in paychecks dated August 22, 2024, for Institution Current and September 5, 2024, for Institution Lag employees. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changesOperational Advisory No. 9
… Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the following schedule: … the Payroll Bulletin 2259.1 - Outreach and Escheatment of 2023 Uncashed NYS Payroll Checks . … Current Year Escheatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentAudits of Local Governments and Schools
… and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … Local …
https://www.osc.ny.gov/local-government/auditsOpinion 92-13
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL … was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 91-2
… (authority of State Comptroller to request information for the purpose of determining conflicts of interest) … (authority of State Comptroller to request information for the purpose of determining conflicts of interest) NEW … certain outside employment and business interests in order for the Comptroller to determine the possible existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… the bill jacket includes a letter, dated June 11, 1973, from the Office for Local Government to the Counsel to the … of the sewer. The above contemporaneous statement from the legislative history plainly states that the bill was …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… not been made, the audit must include an examination of all revenues, expenditures and resources from any source. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Unexpected Delays and Events
… both the largest commuter railroad and the oldest railroad in America operating under its original name. It extends from … oversees the movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also … parameters that would require cross-honoring. Compile a list of all Lessons Learned recommendations and the status of …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New Rochelle, Northeast … them to committing a sex offense and that results in their difficulty in controlling this behavior. Many of these individuals are …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 89-9
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general … fund. Alternatively, if the salary check remains unclaimed for two years, the county may obtain court order declaring it …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… financial footing than seven months ago with $1.9 billion in unanticipated resources now expected to be available over … total of $240 million from $638 million. The $1.9 billion in unanticipated resources during the financial plan period … MTA plans to raise fares and tolls again by 7.5 percent in 2015 and by another 7.5 percent in 2017 -- more than twice …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… discrimination on the basis of a disability, too many New York City Parks Department facilities have barriers to people … many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilities