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University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background … Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted appropriations for … had a different verified address than the School used when it billed RCSD. Key Recommendation Periodically verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andCornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … approximately 3,200 students. The District is governed by an elected nine-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Chatham Central School District – Financial Condition (2015M-161)
… a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when … Recommendations Adopt realistic appropriations estimates in the District’s budgets. Develop comprehensive policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 … users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213CUNY Bulletin No. CU-815
… dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: … dues (Deduction Code 259) as follows: Current Biweekly Rate New Biweekly Rate Hourly Employees $17.20 $17.80 Full-Time Employees $29.87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-815-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-824
… of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1597 … Per the request from DC37, Local 1597 dated March 18, 2025, membership dues for full time employees in Bargaining … Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request of DC37, Local 1597, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-824-district-council-37-dc37-local-1597-dues-increaseOpinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… may request documentation to confirm goods were received in satisfactory condition or services were rendered prior to … Appropriation Expenditure All refunds are to be submitted in accordance with procedures outlined in Chapter VII, Section 3 – Refund of Appropriation/AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsCUNY Bulletin No. CU-91
… Purpose To explain the procedures for processing retroactive pay … period 4-Current, checks dated 6/1/2000 Background Refer to Carmelo Batista Jr.'s memorandum dated 4/7/2000 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-91-pay-rate-changes-and-lump-sum-payment-supervisor-mechanicsTravel Advisory No. 9
… an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – Potential …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesXII.10 Overview – XII. Expenditures
… and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered … education programs to disabled children between the ages of three and five years. During the 2013-14 school year, Kidz … SED reimburses the school districts for a portion of their payments to Kidz Therapy based on statutory rates. For the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualOpinion 90-42
… generally, CPLR, §8021(a)(10) prescribes a fee of $15. With respect to a municipal housing authority, Public Housing … thereof ...". We recently considered this statute with respect to court filing fees and concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 93-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC CONTRACTS -- … outstanding indebtedness which is not excludable pursuant to law. This is in reply to your inquiry asking whether the …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 97-15
… generally authorized to adopt local laws, not inconsistent with the Constitution or a general law, relating to its … it is to function. Charter laws need not be consistent with general or special laws except as provided in Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy … provided by special act, the members of a volunteer fire department or, if the department is comprised of several … the members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and maintaining a water supply district only …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… 56). Article 8, §1 of the State Constitution, which inter alia , prohibits a municipality from making gifts and loans …
https://www.osc.ny.gov/legal-opinions/opinion-90-59XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… of the voucher to ensure the check will not be combined with payments made by other Business Units processed that … are required and documentation must be submitted with the check. Prepayments are not allowed on routine vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment … crisis caused by the COVID-19 pandemic escalated the need for programs that provide housing stability. As such, the … Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, families, and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-community