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Opinion 92-27
… for the gross salary to which the city council member is entitled. You ask whether the city may honor the council … by public officers and employees). A payroll deduction is generally distinguishable from a wage assignment in that it is a revocable authorization and does not create any …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Selected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation … and properly approved. Our audit period was April 1, 2011 to March 31, 2013. Background The Capital District … was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Germantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … reserve funds identified in this report in a manner that benefits District taxpayers. … Germantown Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … such as the Internal Revenue Service and Office of the State Comptroller. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… to the provisions of the agreement between Empire and Stony Brook. Background The New York State Health … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school … Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughOpinion 94-1
… of county to chargeback salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a … back to the sewer district. Article 5-A of the County Law (§250 et seq.) contains provisions governing the …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 96-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district are to be provided from a capital reserve fund, or by the issuance of bonds, bond anticipation notes, capital notes or budget notes, and the fire district is situated wholly or …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: Oversight of Supportive Housing Falls Short
… representative had declined to enter it, according to a case manager’s notes; and Two apartments without smoke/carbon monoxide detectors. A review of Postgraduate case managers’ notes found they weren’t recording some of the … DiNapoli’s audit recommended that Postgraduate case managers take prompt action to fix apartment conditions …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… P. DiNapoli is urging New Yorkers to keep track of the gift cards they received during the holidays. Unused gift card balances can be turned over to the Comptroller’s … In 2023, the Office recovered over $27 million from gift cards. For this reason, everyone should check for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Authority Codes
… A State Authority Code is a five digit number that uniquely … Authority Code being assigned are directed to SAC@osc.ny.gov . State Authority Name Code Agriculture and NYS Horse Breeding Development Fund 55400 Battery Park City Authority 55200 Buffalo Fiscal …
https://www.osc.ny.gov/public-authorities/state-authority-codesOpinion 90-64
… (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The determination to increase or improve … by action of the town board under article 12-A of the Town Law (Town Law, §§209-e, 209-h). The determination to increase …
https://www.osc.ny.gov/legal-opinions/opinion-90-64State Comptroller DiNapoli Releases School District Audits
… Free School District – Website Transparency (Tompkins County) Although school district officials maintain a … was either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external … request forms totaling $66,149 either had no supporting documents or they lacked key information. Oswego City School …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsTown of Westerlo - Information Technology (2020M-33)
… officials adequately safeguarded information technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Nassau Board of Cooperative Educational … data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated … As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports … did not ensure that the clerk-treasurer performed duties such as maintaining general ledger cash accounts or preparing … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsHealth, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities Act (ADA) compliant for students attending … that provides highly specialized instructional support in a wide variety of settings and locations. In school year …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOversight of Kendra’s Law
… if necessary. AOT orders generally cover up to 1 year and may be renewed if the LGU determines that the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Agencies Bulletin No. 1691
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, … A program that provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsState Agencies Bulletin No. 1613
… are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may benefit only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188