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East Ramapo Central School District – Financial Condition (2013M-141)
… the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these budgetary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Campbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Saranac Central School District – Tuition Billing and Collections (2023M-90)
… foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Trumansburg Central School District – School Lunch Operations (2015M-171)
… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Opinion 89-32
… officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … provides an exception from the provisions of section 801 for contracts which were entered into before a municipal … contracts. Also, section 802(1)(d) provides an exception for the purchase by a municipality of an interest in real …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Comptroller DiNapoli Releases School Audits
… a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Evergreen …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… from disease. Additionally, Ag&Mkts did not have support or reasonable assurance that it had identified the full … with the approved budget, State laws and regulations, or OTDA’s own policies. OTDA made some progress addressing … maintenance expenses, instead relying on each facility or office for accurate reporting. DOCCS officials made some …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… basis. However, they did not perform bank reconciliations or accountability analyses on a monthly basis during the … the past two years was approximately 38 million gallons, or 40 percent of total production. Inaccurate master meters … may result in the loss of future benefits for volunteers or, conversely, in the village incurring more LOSAP costs …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… monitoring computer use and reviewing installed software, or include specific penalties for noncompliance. Information … district officials and IT staff do not regularly monitor or review district computers to ensure that all software …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsOpinion 90-12
… §§2105, 2607: CPLR 2105, which authorizes copies of papers to be certified by an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 98-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … provides that a volunteer firefighter who, because of his or her residence or usual occupation, is regularly in the area served by a …
https://www.osc.ny.gov/legal-opinions/opinion-98-24State Agencies Bulletin No. 1863
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is … taxable income in box 1 on the employee’s 2020 Form W-2. Social Security/Medicare tax deficiency deductions will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… Purpose The purpose of this bulletin is to provide agencies with the 2021 calendar year-end … Rule Excess PCM and Per Diem Amounts IRS rules relating to employee business expense reimbursements require … diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section 4.E . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftComptroller DiNapoli Releases Municipal Audits
… The board has not established a standard leave request form or other formal procedure for employees to request leave … totaling $31,823 did not contain sufficient itemization or documentation. The board also did not audit these claims …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Franklin County – Fiscal Stress (2013M-252)
… resulting in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May 31, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… The Board did not segregate the Clerk-Treasurer’s duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not … The Board did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… The Board also did not develop a long-term financial plan or establish reserves to ensure unexpended surplus funds will be used as this Board intends, or in other ways to benefit taxpayers. The Board did not audit the records and reports of the Supervisor or Town Clerk-Tax Collector. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… did not enforce compliance with timekeeping requirements or implement procedures for payroll processing, and the Board … provide for adequate controls over the petty cash system or travel expenditures. The Library does not have a policy … that describes when it is appropriate to provide meals or refreshments at Library meetings or functions. The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Parkland Alienation (2014-MS-5)
… occurs when a municipality wishes to sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must … Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State Legislature …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5