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Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliVillage of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an … for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. The Department of Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeCambria Housing Authority – Financial Management (2015M-316)
… 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was established … Audit all claims prior to payment and ensure that each claim is properly itemized and supported by invoices or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Dansville Public Library – Procurement (2015M-225)
… Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the governing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Agencies Bulletin No. 1882
… 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In … 2021 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Effective Dates Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedFishers Island Waste Management District -- Purchasing (2015M-292)
… 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold … Fishers Island Waste Management District Purchasing 2015M292 …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… of our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, through July 31, 2012. … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Opinion 2011-1
… travel or other personnel expense reimbursements for the period. Finally, although the services agreements provide …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 2003-6
… meeting the criteria in section 150(1) of the Town Law, are subject to taxation for the operation and maintenance of … of a village having its own qualifying police department are not subject to taxation for town charges attributable to … whether town taxes to support the town police department are to be levied only against taxable properties within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… is no longer needed for capital purposes ( see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3DiNapoli: 529 College Savings Program Lowers Fees
… making it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college education continues to rise," DiNapoli said. "As our program has grown, we've … in the nation. On September 27, 2018, the NY 529 fee drops to 0.13 percent, meaning participants will pay $1.30 in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Services program are based on fixed fees. During the 2013-14 school year, Manual Therapy served about 313 students. The … were not adequately supported or incorrectly calculated; $25,170 in insufficiently documented OTPS expenses; and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Port Authority of New York and New Jersey: Real Property Dispositions (2015-S-73) The Port Authority follows … it. State Education Department (SED): East River Child Development Center, Compliance with the Reimbursable Cost … These ineligible costs included $340,064 in personal service costs and $10,182 in other than personal service …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1092
… is eligible to be certified as the exclusive negotiating agent of the unit. The change is effective August 19, 2011. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31