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State Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … (2022M-10) Although the board evaluated projects prior to approval, it did not adequately establish and document … justices nor the clerk prepared monthly accountabilities to ensure that all collections were accurately accounted for, …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-46
… (2 McQuillin, Mun Corp, 3rd Ed, §10.40; Hartford v Town of North Hempstead , 118 AD2d 542, 499 NYS2d 161; Foxluger v …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… ensure the timely processing of the report. We will accept only one audit response from your local government or school. … – do you agree or disagree with what we reported? The only exception to the one response rule is if our audit …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansSUNY Bulletin No. SU-214
… for processing the October 1, 2009, October 1, 2010 and October 1, 2014 Stipend Increases and the October 1, … stipend of two percent (2.00%) for academic year 2009-2010, three percent (3.00%) for academic year 2010-2011 and two percent (2.00%) for academic year 2014-2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… cannot be bulkloaded into the Customer Contracts Module. All agencies, both Online and Bulkload, must create Repayment … to OSC approval, users submit both agreements and required documents to OSC. Once an agency has determined whether a … will submit the agreement and required procurement record documents to OSC through the Electronic Documents Submission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Agencies Bulletin No. 2028
… Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1144 provide for payment of performance … and Grade 668 positions who appear on a Division of the Budget (DOB) – Labor Relations approved Performance Advance … the agency must request approval from DOB as explained in Budget Bulletin D-1144. If the full value is withheld, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesOpinion 91-34
… have final information as to the names of candidates until only several days before certain absentee ballots must be … of the bidding threshold, we note that contracts which only incidentally involve printing, such as the purchase of … the contract. Finally, although you specifically ask only about the applicability of the professional service …
https://www.osc.ny.gov/legal-opinions/opinion-91-34State Comptroller DiNapoli Releases Audits
… has acquired permission to access the data from only seven of 24 CoCs, which represent approximately 7% of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… factor,” a budgeting technique used by the city to account for open personnel positions, which may not be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections … did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsHomer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116NY-Sun Incentive Program
… this timeframe. However, we found 1,568 projects that not only have exceeded 210 days, but have been open for more than …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programEmployee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the period from January 2015 … Options paid mental health and substance abuse MHSA claims for Empire Plan members who were not eligible for coverage …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesLow Income Home Energy Assistance Program – Federal Funding and New York
… designed to assist income eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2024, … benefits are based on income, household size, the primary heating source of the household and the presence of a … designed to assist income eligible households with their heating or utility costs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programState Agencies Bulletin No. 1746
… Purpose To provide agencies with instructions for processing the … title on or after the payment effective date are eligible to receive the increase: Employees with a Pay Basis Code of HRY (Grade 600) who are eligible to receive an increase based on the employee’s title and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1746-april-2019-lifeguard-2-salary-increase-state-university-professionalState Agencies Bulletin No. 917
… and Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2007-2011 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachers