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Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board … are not members of, and are not eligible to receive a retirement allowance from, a public retirement system. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… arrest sends the message that we will keep working to root out and prosecute pension and welfare fraud to the fullest … Anthony Banack selected to receive his pension as a Pop Up Joint Allowance Half, which provided him with a reduced … County Court, and entered a plea of not guilty. Bail was set at $20,000 bond or cash. If convicted, Banack faces up to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kContract Participation of Minority- and Women-Owned Business Enterprises
… faith” effort to achieve their goals, and report quarterly on their level of participation to DED. The Metropolitan … contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting by the MTA and found that the Authority had … of the Inspector General (MTA OIG) released a report on compliance monitoring in the DBE program based on a review …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesCUNY Bulletin No. CU-386
… provide agencies with the procedures for reporting certain salary increases. Affected Employees CUNY employees in … salary schedule, provided the employee’s Job record and Position record match on grade, salary plan and bargaining … plans. Annual Employees in Titles with No Steps (Salary Range) on PSC Salary Schedules (CNY) Employees in Salary Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffOpinion 97-15
… county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Norwood-Norfolk Central School District – Financial Management (2022M-129)
… officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129CUNY Bulletin No. CU-589
… yearly increments are to be paid in January and July for all eligible PSC represented employees. Effective Date(s) … review after the automatic payments have been processed. All reports will be sorted by agency code, then by employee … – Mass Increment Payment Report This report identifies all employees who received the automatic July 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-incrementsFriendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Roadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfIslip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Opinion 2000-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Higher Education – 2022 Financial Condition Report
… in the 2020-21 academic year from the previous period. The increase in online instruction in the 2019-20 academic year … balance for student loan borrowers in the State grew by 16.8 percent from 2017 to 2021, slower than the 17.2 percent rate of growth for the nation during the same period. The …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… amount on Variable Rate Demand Bonds 60403 Principal – Auction Rate Security Bonds Debt service payment – principal amount on Auction Rate Security Bonds 60411 Interest – Fixed Rate Debt … – interest on Variable Rate Demand Bonds 60413 Interest – Auction Rate Securities Debt service payment – interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Village of Dering Harbor – Payroll (2020M-78)
… The Board approved reimbursements to employees for medical benefits claims without ensuring they had … Perform a thorough audit of claims to ensure payments for employee benefits have adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… The Highway Superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… complete report - pdf ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and … policies and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use funds donated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not … not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Lincoln - Disbursements (2022M-198)
… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … corrective action. … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Niagara Charter School - Information Technology (2018M-172)
… virus protection is installed, activated and up-to-date on all computers. Classify PPSI to ensure its appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172