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College at Buffalo – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses were amongst the … of Interest State University of New York: College at New Paltz - Selected Employee Travel Expenses (2012-S-140) …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… and fund balance available for appropriation. Monitor actual results of Town operations against budget estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central … claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1956
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Comptroller DiNapoli Releases Municipal Audits
… and work progress through photographic evidence. In addition, city officials ensured construction change … and after a thorough review. They avoided $11.3 million in interest and financing costs over 30 years by obtaining a … (Nassau County) The village’s check signing process does not comply with village policy and the village treasurer …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Travel Advisory No. 7
… vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… of time you receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; … of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditOpinion 96-2
… library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … library district with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter … ) and likened them to "public improvement districts"( id .). We also note that section 726 of the Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-19
… such issue of bonds at maturity unless the municipality, school district or district corporation issuing such bonds … the amount of money actually received by municipalities, school districts and fire districts for obligations sold at a …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 94-15
… form of gift, grant or bequest, the investment of which is not otherwise provided for by law, must be invested by the … these moneys constitute "district funds" as that term is used in the school district's investment policy. For … not apply, however, to moneys, the investment of which is otherwise provided for by law (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… deduction codes. The conversion will include moving the year-to-date deduction balance for the discontinued deduction … description, the current deduction amount, and the total year-to-date amount. After conversion, the description will … code, and the year-to-date amount will be the total of the old and new deductions combined. The only change for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Opinion 91-49
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Discontinuance of … of the whole governing body at a duly convened meeting. In certain circumstances, a county may be permitted to convey … , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St Comp, 1964, p 269, …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-8
… opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 88-19
… or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To … Opns St Comp No. 79-651, p 127, however, this authority does not, as a general rule, permit a town or other municipal … corporation to maintain an action in a matter which does not affect it in its corporate character or in which it …
https://www.osc.ny.gov/legal-opinions/opinion-88-19State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … incorrect water usage overage rates since June 2017. As a result, they overbilled State Parks by $7,577. In addition, … they complied with their agreements. Auditors examined 19 project agreements. They found officials did not confirm …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Safety and Security in Subway Facilities
… are not wanted) or cyberattacks, while safety is focused on preventing incidents caused by physical hazards, such as … Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA … steps to implement security in its subway facilities based on MTA’s Security Strategy. However, four of the 30 security …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities