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Red Creek Central School District – Financial Condition (2016M-365)
… Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Saratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … (43 percent) totaling $471,156. Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with … pricing and purchase decisions. Ensure that the purchasing agent maintains custody of his electronic signature and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Educational Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES … plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the same …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRensselaer County – County Bridge Maintenance (S9-13-6)
… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6East Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8State Comptroller DiNapoli Releases School District Audits
… School District – Network Access Controls (Seneca County and Wayne County) District officials did not ensure that the … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … to increased reliance on a remote learning environment and administrative operations due to the COVID-19 pandemic. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Chappaqua Central School District - Fixed Assets (2022M-186)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and inaccurate records and did not perform a physical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Village of Fleischmanns – Water Fund (2013M-151)
… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member … expenditures and revenues, which initially resulted in an excessive fund balance, but has since caused fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… did not effectively manage the Town’s financial condition and was unaware of the Town’s true financial position when it … operations than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Somers – Justice Court (2013M-198)
… The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is … by the Town Board which comprises the Town Supervisor and four elected Board members. The Town Court operates with two Justices and two court clerks. The Court collected approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Henrietta Fire District – Financial Condition (2021M-27)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of Mount Kisco is located in Westchester County and has a population of 9,983. The Village/Town Court operates with two Justices and two Court clerks. The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small claims cases. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255DiNapoli: New York Sends More Money to Washington Than It Gets Back
… than it received. Only New Jersey, Massachusetts and Connecticut fared worse while New Mexico fared the best. … "New York gives more than it gets back from Washington and threats to cut federal funding for health care and other programs could tip the balance even further," …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backComptroller DiNapoli Releases School Audits
… , Sullivan County Board of Cooperative Education Services and the Tompkins-Seneca-Tioga Board of Cooperative Education Services . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 95-4
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for investigating possibility of civil … arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability (investigation of possibility of … reimburse officials upon the submission of travel vouchers and to compensate independent contractors engaged by the …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… condition in which a person has permanent kidney failure and requires dialysis or a kidney transplant to stay alive. … ambulatory, transportation, durable medical equipment, and laboratory services) on behalf of 10,906 Medicaid … regular dialysis treatments or a kidney transplant, and meet one of the following requirements: (1) have worked …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Police Bulletin No. SP-254
… inform agencies of OSC’s automatic processing of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions for submitting payments … the 2023-2026 Agreement between the State of New York and the New York State Police Investigators Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateSUNY Bulletin No. SU-322
… above are included as salary for retirement purposes. Tax Information These earnings are taxable income, will be … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases Audits
… (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) Under the Public Authorities Law, …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsOpinion 99-4
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … services of agents, employees and facilities of a town, in furtherance of the IDA's corporate purposes, and pay the … an agreed proportion of the compensation or costs. This is in response to your inquiry regarding the authority of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-4