Search
Opinion 89-59
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the Town Law requesting the establishment of the district, or the order of the town board adopted pursuant to Article … a district "shall" be assessed on an ad valorem or benefit basis as the case may be, these sections must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 2003-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- … local government shall operate principally as a village or principally as a town. In the event that the voters …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Comptroller DiNapoli Releases School Audits
… the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited … activities to the amounts collected and deposited. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCortlandville Fire Department – Internal Controls (2014M-3)
… activities, develop adequate policies and procedures, or adopt a code of ethics. The by-laws do not include any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3State Agencies Bulletin No. 1649
… All employees with checks exchanged for a name change or a next-of-kin or estate request Background When necessary, state agencies submit a request to OSC to reverse (AC230) or exchange (AC1476) a payroll check. Under the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksCUNY Bulletin No. CU-602
… changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have prior service credit in an employer sponsored optional retirement plan Background The TIAA Action Request (AC-1767) … should destroy all previous TIAA Action Request (AC-1767) forms. The new TIAA Action Request AC-1767 (Rev.07/17) form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesAdministration of the Article 8-A Loan Program (Follow-Up)
… initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background Our initial audit … whether the loans awarded by HPD under the Article 8-A Loan Program (Program) were being used only for qualified …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections growth … year-over-year growth in July collections, with Schuyler County experiencing the largest increase at 19.6%, followed … by Cattaraugus (13.3%) and Yates (12.6%). Conversely, Monroe County saw the steepest decline (-4.6%). Monthly sales …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyTravel Plaza Revenues and Capital Improvements (Follow-Up)
… plazas are (1) paying their rent on time, (2) paying the full amount of rent due under their contracts, and (3) making … were adequate to ensure fuel and food concessionaires pay full rent on time and make required capital improvements. We …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… charge that should not have exceeded the lesser of $35 or 5 percent of the cost of each individual Title …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followTown of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… payment methodology (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFuel and Services
… vendor. Key Findings We found that DMNA did not follow, or did not have the documentation to support it followed, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesState Comptroller DiNapoli Releases Audits
… and accurate manner. The board did not annually audit or obtain an audit of the clerk’s records and reports. Based …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsOversight of the STEM Incentive Program (Follow-Up)
… issues that could affect many aspects of the Program. For example, HESC did not always ensure applicants met … We also determined that HESC’s policy to pro-rate loans for any recipients who did not fulfill work and residency …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followComptroller DiNapoli Releases School Audits
… Cheektowaga-Maryvale Union Free School District , Corinth Central School District , Millbrook Central School District … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… State tax receipts in June were down $1.5 billion or 17.3 percent from the … as the Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on … with shortfalls in personal income, consumption and business taxes. For the combined “measurement period” of May …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Board did not adopt budgets based on historical or known trends but overestimated expenditures from fiscal … of the District’s six general fund reserves are overfunded or potentially unnecessary. The Board did not adopt an … and include realistic estimates based on historical trends or other identified analysis. Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and