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Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60DiNapoli Honors Hispanic Leaders
… Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health services. … justice of the Nassau County Supreme Court. Prior to being elected Supreme Court justice in 2018, she served as …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersTown of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… – among the top five nationwide. The report is available online at: …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmTown of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … actual and necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling … which, if implemented, will improve the Town’s claims audit process. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Audits of Local Governments: About Our Audits
… audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance … Independent peer reviewers organized by the National State Auditors Association completed an external peer review … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsInvestment Advisory Committee
… class, and monitors the Common Retirement Fund’s risk profile, investment activity and performance on a periodic …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeState Agencies Bulletin No. 1470
… D7K for Bargaining Unit 91 for each employee who has not received repayment of all Council 82 SSPU DRP reductions. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planOpinion 92-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties … equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's office would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 97-19
… of the fire district, receiving and having custody of the funds of the fire district and disbursing those funds for authorized purposes, generally, when so ordered by … municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-97-19SUNY Bulletin No. SU-220
… automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentOpinion 88-22
… may restrict the use of the facilities of a park district to district residents. You state that the town is … also ask if the town may restrict the use of such parks to town residents. Town Law, §198(1)(a) provides that a town … the expenses of a sewer district project must be limited to those costs necessarily incurred or occasioned by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingSUNY Bulletin No. SU-321
SUNY Bulletin No SU321
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by PEF or CSEA … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … factor used by the New York State Payroll System (PayServ) for these employees is .00120. Agency Deptid Stony Brook …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesCUNY Bulletin No. CU-406
… Pursuant to an agreement between the City University of New York and the CUNY Research Foundation (CUNY RF), certain … monies to the payline. If the employee is separated from State service in the full-time record and it is determined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summerOpinion 93-29
… precedent to designation as the official newspaper of any county, city, town, village or other political or civil …
https://www.osc.ny.gov/legal-opinions/opinion-93-29DiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… to FFY 2020, per capita federal spending in New York rose by two-and-a-half times the national average. Major …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-payments