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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt for Bus … expense on the surplus debt proceeds. Poughkeepsie City School District – Information Technology (2019M-166) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planWalden Fire District No. 2 – Purchasing (2017M-204)
… that goods and services were procured in accordance with the District’s procurement policy for the period January … District officials did not obtain quotes in accordance with the District’s procurement policy during the audit … officials involved in the purchasing process comply with the policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Penn Yan Central School District – Separation Payments (2015M-258)
… in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford … money is being spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The … today announced his office completed audits of the East Meadow Public Library Town of Erwin Town of New Hartford and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited … has been hampered by a lack of information. Sullivan West Central School District – Financial Condition (Sullivan … OwegoApalachin Central School District and the Sullivan West Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 422.1
… agencies of the procedures to be used when requesting a stop payment or reversal of a direct deposit transaction . … agencies must use the AC3197 , Request for Direct Deposit Stop/Reversal, to stop or reverse the direct deposit transaction. By enrolling … and a new form AC 3197 to be used when requesting a stop payment or reversal of a direct deposit transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsState Comptroller DiNapoli Releases Audits
… providers have met the regulatory requirements for collecting and disposing of unneeded drugs. However, … that date, the required processing time frame had elapsed for 1,681 kits (88 percent). Department of Taxation and Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… and the Attorney General, it is submitted to OSC BOC for approval. OSC BOC will assign a contract number with a prefix … reviews the budget language to determine the appropriate status. The loan status also dictates the account code to use when recording …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOversight and Enforcement of the Rechargeable Battery Law
… Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered … of Environmental Conservation has adequately monitored and enforced compliance with the New York State Rechargeable …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Comptroller DiNapoli Releases Municipal & School Audits
… $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials … to purchase food totaling approximately $1,300 for a private, personal event. Without the superintendent’s …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1800
… of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ Federal Tax Data … IRS has released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax … agencies of the new Federal Form W4 Employees Withholding Certificate and the update to the PayServ Federal Tax Da …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxSag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Opinion 91-38
… unsuccessful bidder upon the proper return of a single set of the plans and specifications. If an unsuccessful bidder obtains more than one set of plans and specifications, the political subdivision … plans and specifications less the cost of reproducing the set, upon the proper return of all the additional sets. If a …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. Background The … Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Copenhagen Central School District – Financial Condition (2016M-142)
… located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Opinion 89-36
… of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum … permissive referendum requirements of General Municipal Law, §6-c are applicable to the establishment of a capital … has been prescribed by the legislature (see Local Finance Law, §11.00). You ask the same question with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-36City 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 are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Brewster Central School District – Professional Services (Putnam County) … by the school’s procurement procedures. Edmeston Central School District – Fund Balance (Otsego County and Madison …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District … the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-audits