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Elementary and Secondary Education – 2023 Financial Condition Report
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … states in per-pupil disbursements for public elementary and secondary education at $26,571, according to the U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal … to children with disabilities who are between the ages of three and five years. Arc Orange is reimbursed for … $70,950 in personal service costs, which consisted of $69,310 in severance pay and $1,640 for staff service …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualOversight and Collection of Snowmobile Registration Fees
… (Department) is appropriately collecting snowmobile registration fees, and to assess its snowmobile registration practices. Our audit covered the period April 1, … Department. The Department is responsible for collecting registration fees and transferring them to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesOperational Advisory No. 29
… Subject : GFO Updates - Reissuing or Cancelling Refund, Vendor, Employee … GFO Updates Reissuing or Cancelling Refund Vendor Employee …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspOpinion 98-18
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … that, under the current procedures, a municipality is at a "distinct disadvantage" in applying for a certificate of … September 1, 1998 Thomas B. Hayner, Esq., Attorney at Law Niskayuna Consolidated Fire District No. 1 1 Section …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and … To determine if the Department of Corrections and Community Supervision has …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a total of $19,037 and 13 accounts were understated by a total … determined that the city’s adopted budget for fiscal year 2023-24 and the related justification documents are in material …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… interests and public powers and duties conflict. Town of Hamburg – Fuel Operations (Erie County) The board did not … to purchase fuel for town-related travel. Town of Hamburg – Woodlawn Beach State Park Receipts (Erie County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1050
… Purpose To inform agencies of the 2011 tax related changes Affected Employees Employees receiving … 2011 Social Security and Medicare Effective in 2011 the tax rate for calculating the employee share of social security tax withholdings has been reduced to 4.2%. The employer tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial … There are numerous State statutes which govern how financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesCUNY Bulletin No. CU-706
… and have a payroll status of Active, Leave with Pay, or approved Leave of Absence on the corresponding payment … submit the following information on the Time Entry page or Time Entry Interface (NPAY502) using Earnings Code CBP – … to eligible employees: Earnings Begin Date: 02/01/2021 or 04/01/2021 depending on title Earnings End Date: Same as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkDepartment of Transportation Bulletin No. DOT-40
Department of Transportation Bulletin No DOT40
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022State Comptroller DiNapoli Releases School Audits
… School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon … as district property for 26 items valued at $144,421. Florida Union Free School District – Information Technology … Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… is subject to prior approval by OSC (see XI.2.A Thresholds for additional information), the agency selects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsDiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… Assemblywoman Catalina Cruz represents District 39, which is one of the most diverse legislative districts in the … driver's licenses for undocumented New Yorkers. She is also a national leader in the fight against exploitation … she announced her retirement after serving since 1984. She is a long-time reproductive rights and nurse practitioners …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conferenceFiling Requirements – World Trade Center Presumption
… , we strongly encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the rights of your beneficiaries to apply for benefits in the … become effective as of the date of reclassification. It is not retroactive to your date of retirement. Your option …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsWest Niles Fire Company – Financial Activities (2017M-205)
… and fundraising events or adopt a code of ethics as required by New York State General Municipal Law. The … oversee financial operations. Company officials did not keep any supporting documentation for 16 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Village of Frankfort – User Charges (2014M-117)
… January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately 2,600. The Village is governed by an elected Board of Trustees, which comprises … an independent review of work when adequate segregation is not practical. Require a designated official’s prior …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie … and has a population of approximately 15,300. The Village is governed by an elected Village Board, which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29