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Opinion 2002-12
… or the joint performance or exercise of any function or power which each of the municipal corporations "has the power by any other general or special law to provide, perform … Municipal Law §119-o[1]). Clearly, each village has the power to maintain and repair its streets, and operate and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12SUNY Bulletin No. SU-316
… Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 18L, paychecks dated 12/22/2021. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $462.48. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Hurley – Transfer Station Collections (2024M-132)
… As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or … and invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 … former transfer station Manager’s (Manager) remittances to the Town Clerk (Clerk) exceeded the amounts recorded in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Village of Suffern – Budget Review (B8-15-13)
… to use the tax stabilization reserve to lessen the real property tax levy. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Unadilla – Budgeting (2013M-143)
… budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Other Bulletin No. 55.2
… of the April 2020 SCF CSEA Retroactive Salary Increase and provide instructions for payments not processed … Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will … to OSC for inclusion on the Special Wage Payment report to SSA. This report will be submitted to SSA after the close of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16State Comptroller DiNapoli Releases School Audits
… , Oakfield-Alabama Central School District , Valley Stream Union Free School District #30 and Westhill Central … times the district’s annual average contribution. Valley Stream Union Free School District #30 – Purchasing (Nassau …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Comptroller DiNapoli Releases School Audits
… District , Brocton Central School District , Mineola Union Free School District and the Penn Yan Central School District … when competitive bidding is not required. Mineola Union Free School District – Competitive Quotations (Nassau County) … District Brocton Central School District Mineola Union Free School District and the Penn Yan Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… victims timely and routinely, it did not properly handle those moneys which could not be readily disbursed to …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an … Thomas P. DiNapoli today that examines post-COVID trends in the state’s aging prison population. “The share of older … The longterm decline in the number …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions were made. If …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsState Agencies Bulletin No. 1858.1
… regarding the escheatment schedule, see the Operational Advisory 9 – Current Year Escheatment. Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to the lack of uniformity in timekeeping procedures and forms. Due to the lack of specific guidance and uniformity … establishing and implementing uniformity of procedures and forms. Key Recommendation Implement uniform timekeeping … procedures that include individual employee timekeeping forms. The forms should provide detail about the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingNew York City’s Uneven Recovery: Mothers in the Workforce
… in 2021. FIGURE 3 – Unemployment Rates for Mothers by Race and Ethnicity in New York City Sources: U.S. Bureau of … 5 FIGURE 5 – Women’s Self-Employed Share of Workforce by Race and Ethnicity, 2019 vs. 2022 New York City United …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOrleans County – Department of Social Services (2012M-222)
… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel adequately communicate with each other to avoid …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222