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Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138State Comptroller DiNapoli Releases Municipal Audits
… duties or establish compensating controls. In addition, late penalties were not properly assessed on unpaid water bills. Cortlandville Fire District – Credit Cards (Cortland … totaling approximately $390 for late payments and $190 for interest. Hudson Housing Authority – Information Technology …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… was sentenced to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the … Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to grand … larceny in Steuben County Court in March. DiNapoli’s audit and investigation found that for more than four years, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftTown of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Village of Endicott – Budget Review (B4-15-11)
… review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Agencies Bulletin No. 1741
… Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 … the negotiated 2016–2023 agreement between New York State and NYSCOPBA Security Services Units (Bargaining Units 01 and 21) provides for the change in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1741-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonCUNY Bulletin No. CU-466
… for Summer Research Affected Employees Instructional staff in the City University of New York (CUNY) who meet the … are reimbursed by the CUNY RF. The work may be performed in any facility, but must be paid from the college where the … be completed by paychecks dated 03/20/14 Agency Actions In order to process the Summer 2013 CUNY Research Foundation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summerOpinion 2007-7
… in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” … employers for “days worked” by elected officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL SECURITY LAW §§ 34, 334: In reporting “days …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 2002-8
… DISTRICTS -- Dissolution (when no improvement constructed and no debt outstanding) TOWN LAW §§195, 202-c: When a water … for the district or services provided by the district and no indebtedness is outstanding to accomplish the purposes … must be recorded in the county clerk's office and filed with the State Comptroller within ten days of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 94-5
… board members which set forth the individual positions or opinions of particular town board members. You ask whether … by individual members of a board which state the views, opinions or positions of such individuals on matters … board members which set forth the individual positions and opinions of particular board members. Further, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Agencies Bulletin No. 1016.1
… that compares the address file of organizations to the latest address reported to USPS by individuals. This service … this service receive information about the individual’s latest address as known to the USPS. If the results of this … is available in Control-D to enable agencies to obtain the latest information about employee addresses. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements … Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that … is in addition to any other sentence, fine or penalty. One-half of the amount will be paid to chief fiscal officer …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programState Agencies Bulletin No. 1459
… Employees Employees of the Department of Transportation and the Office of Parks, Recreation and Historic Preservation in the following bargaining units … on NYS highway routes or on NYS parkway systems at least one-third or more of the time and actually worked in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1459-2016-special-assignment-duty-pay-calendar-year-2015Sullivan County – Fiscal Stress (2013M-81)
… audit was to determine the financial health of the County and identify causes of any identified fiscal stress from … is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… District is a district corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, … plan or use a competitive process when procuring goods and services for the recent capital improvement project (CIP) … has spent $149,490 on the uncompleted CIP. Services and materials totaling $41,790 were rendered by and paid to a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Village of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121State Comptroller DiNapoli Releases School District Audits
… – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted … exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated … in March 2016. This audit contains similar findings and recommendations. Prattsburgh Central School District – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… October’s increase also surpassed pre-pandemic levels and was up 7% (or nearly $101 million) over October of 2019. … few months is a positive sign of our economic recovery and life moving forward as we deal with the ongoing reality … largest growth at 37%, followed by Oswego County (35.8%) and St. Lawrence County (30%). During the last month of each …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020State Comptroller DiNapoli Releases Municipal Audits
… found software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. Auditors found unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) including gaming, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits