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Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board … General Municipal Law, §800[4],[5]). For this purpose, a "contract" includes any express or implied claim, account or …
https://www.osc.ny.gov/legal-opinions/opinion-89-24New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… Service and Fitch Ratings, again shows that New York state’s finances are headed in the right direction. "The new AA+ rating for the state’s General Obligation bonds reflects our recent history … footing, but some budgetary challenges remain. The state still needs to do more to curtail future budget gaps by …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Objective Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle … ensure fuel purchases are periodically compared to usage for reasonableness. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in … review of separation payment calculations was performed for all payments processed in the payroll system during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Becoming Eligible for a Benefit – Police and Fire Plan
… service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitTown of Clarkson - Justice Court Operations (2018M-57)
… begun to initiate corrective action. … Town of Clarkson Justice Court Operations 2018M57 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Becoming Eligible for a Benefit – New Career Plan
… service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303DiNapoli Releases Rockland County Budget Review
… projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration … $10 million to be applied against the outstanding deficit. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewTown of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … Develop multiyear financial and capital plans to ensure that financial resources are available to replace capital assets in a timely manner. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Agencies Bulletin No. 130
… Agency Processing Agency may need to start or cancel a deduction for an employee with this code, using the Gen … For More Information Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programLackawanna City School District - Contractual Services (2019M-23)
… or agreements were on file for service providers. Payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to ascertain that services were rendered in accordance with … itemized and properly supported. Require service providers to submit appropriate documentation that includes the dates …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Island Trees Union Free School District – Overtime (2016M-389)
… fiscal year totaled approximately $58.6 million. Key Finding The District does not have written overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … not submitted to the college bursar in a timely manner. … State Comptroller DiNapoli announced completed audits of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Afton Hose … and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and … the town’s long-term operational and capital needs. As a result, the water fund has retained excessive amounts of …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits