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Sweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Budgeted appropriations for the 2015-16 fiscal year are approximately $47 million. Key Findings The Board and … reserve funds identified in this report in a manner that benefits District residents. These purposes include using the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is … by an elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Opinion 91-8
… Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with the … An interest in a contract is prohibited if the officer or employee, individually or as a member of a board, has the … or claims under the contract; or (c) appoint an officer or employee who has any such powers or duties, and none of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to … accounts. Also, of 50 disbursements totaling $155,772 that we reviewed, the Treasurer did not record three disbursements … terms. The report includes 13 recommendations that, if implemented, will improve the Board’s oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Opinion 2002-17
… of Work (by construction manager who is also a prime contractor) -- Separate Specification Requirement (award of … be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning apparatus; and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Southside Academy Charter School – Board Oversight (2013M-318)
… with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background Southside Academy … $9 million. Key Finding While the Board meets regularly to deal with a range of issues, its oversight of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Cortland County – Public Water Supplies (2016M-318)
… of Audit The purpose of our audit was to examine the County’s oversight of public water supplies (PWS) for the … January 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Eldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Opinion 90-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … death benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … widow or widower has died of: (i) a deceased member of a pension or retirement system of a police department or paid …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Unified Court System Bulletin No. UCS-306
… Annual employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on … 20 years of continuous service in the UCS as of 03/31/2022 are eligible for the April 2022 UCS Longevity Bonus provided … an “Unsatisfactory” evaluation on their last rating date are ineligible to receive the April 2022 UCS Longevity Bonus. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloState Agencies Bulletin No. 2164
… Purpose: The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report … The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC230s Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksComptroller DiNapoli Releases State Audits
… the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, … in expenses was incurred during the contract period for work relevant to the contract objectives, and was for … not yet finished, although DHCR officials indicated that they were complete. In addition, eight of the ten projects …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsAdirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Hornellsville – Financial Management (2025M-102)
… a result, the Board cannot ensure real property tax levies are not more than necessary. The report includes 10 … State General Municipal Law. Our methodology and standards are included in Appendix E. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 88-11
… affd 66 NY2d 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc … , 131 NYS2d 191). Article 8 of the EPTL confers upon the Attorney General the duty to represent the beneficiaries of … a gift to the village, the village may wish to consult the Attorney General to ascertain whether an application to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11SUNY Bulletin No. SU-56
… Purpose To notify agencies of the procedure for processing summer session payments. Affected Employees … session as determined by campus Employee Status Contracts for 21P employees will end 06/06/01. The status of the 21P … earn code SUM (Summer Service) on the Time Entry Panel. For non-resident aliens, one of the following earn codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Preparation: Purchase Authorization contracts must use a standard contract letter format . The New York State Contract … should be created in the Statewide Financial System (SFS) using the appropriate Contract Profile based upon funds … In most cases, Purchase Authorizations are created in SFS with a Contract Profile that does not require a funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… ranging from hospital inpatient care to physician and dental services. Accordingly, Plans are responsible for … in improper FFS payments for inpatient, practitioner, and dental services that should have been covered by Plans. Many …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-care