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State Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply … state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… District and the Sullivan West Central School District . “In an era of limited resources and increased accountability, … buyout payments and separation payments were accurate, in compliance with the terms of employee contracts and … estimates for expenditures and use of fund balance in the annual budget. While revenue estimates were generally …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … legitimate library expenditures and that library officials have complied with board-adopted policies when procuring … examination of each individual claim, the board does not have enough information to determine whether or not the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … sound methods of disposal whenever possible. Division of State Police: Processing of Sexual Offense Evidence … two requirements were found to be not applicable. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 422.1
… This bulletin supersedes Payroll Bulletin 422 Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when … who would be overpaid if a direct deposit transaction is not stopped or reversed are affected . Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… economic development, business investment and job creation in New York. The Public Authorities Law (PAL) requires it to … the transfer; and a reasonable statement of the kind and amount of the benefit to the public resulting from the … published a detailed report on its real estate portfolio in December 2022 after the current audit began. Before that …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowCopenhagen Central School District – Financial Condition (2016M-142)
… in Lewis County. The District, which operates one school with approximately 460 students, is governed by an elected … of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Oversight and Enforcement of the Rechargeable Battery Law
… and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal … required recycling and waste disposal efforts in the State. Article 27, Title 18 of the Environmental Conservation … out much of the recycling of rechargeable batteries in the State. Different aspects of the Law apply to manufacturers, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesSag Harbor Union Free School District – Child Care Program (2016M-211)
… through December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton … charged, paid, prepaid and overdue. … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211What is a Defined Benefit Plan?
… to recruit and retain qualified employees. Employers can reduce the risk of employee turnover, which can help cut training costs and improve productivity. Defined … account, so market downturns, especially near retirement, can affect the value of the benefit. During retirement, the …
https://www.osc.ny.gov/retirement/members/defined-benefit-planState Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxCity of Olean – Budget Review (B17-1-3)
… the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year … the City took appropriate action on our recommendations in the budget review letter issued in March 2016. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Comptroller DiNapoli Releases School Audits
… School District and the Wayne Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Cincinnatus … transitioned to using a fingerprint time clock it resulted in less accountability over timekeeping because it was not …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 91-38
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Comptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. In addition, auditors found that officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Opinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Oversight of Food Service Establishments
… (CDC) estimates that, each year, roughly 48 million people in the United States – or 1 in 6 Americans – get sick from a foodborne illness. … all complaints and reports of foodborne illness in an accurate, complete, and timely fashion. Designated …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for … (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley