Search
Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the Town’s financial condition for the period January 1, 2016 through … Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Objective To ascertain the total expenses that the Workers’ … About the Program The Board’s primary responsibility is to ensure that employees who are unable to work due to injury …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Village of Elmira Heights – Claims Auditing (2024M-44)
… generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Opinion 2000-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act, foreign fire insurance tax monies may be expended for any purpose, other than an illegal purpose or a purpose …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Other Bulletin No. 83
… to the Return from Leave with the next available sequence number. The appropriate increment code as explained above … or Return from Leave with the next available sequence number. The appropriate increment code as explained above … using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfDiNapoli: 90 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. DiNapoli’s office evaluated 672 … The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
… receiving an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all agencies using the same Employee Record … in the most current agency. For eligible employees who have worked in more than one (1) agency and have been paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 2006-6
… the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … generally were free to take as much or as little time off as they might wish under a schedule they controlled (see … equally to leaves of absence. As is the case with time off for illness, an elected town officer may determine to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Unified Court System Bulletin No. UCS-314
… cannot be included in the compensation calculation of any overtime earned after the date of the appointment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedDebt – 2021 Financial Condition Report
… authorized the issuance of up to $5 billion in borrowings for State cash flow relief, consisting of a $2 billion line … next five years, declining to $4 billion in SFY 2025-26. For the second year in a row, the SFY 2021-22 Enacted Budget … as well as removing requirements that proceeds be used for capital purposes. It also authorized issuing debt for MTA …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 88-71
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … code provides for the imposition of a penalty of 10% on any water bill not paid within thirty days after the due … of the dispute. You inform us that the unpaid water rents have not yet been relevied with the city taxes. You inquire …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programOpinion 91-40
… supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our conclusion on a 1977 memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with … Joint Labor/Management Administration Account 55250-55252 Audit and Control Revolving Account 55300-55301 Health … * Account established to record elimination of intrafund type activity. **The following funds within the Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOpinion 91-52
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … contracts. In pertinent part, the proposal would require any bidder on a county construction project to certify that … (see, e.g., Highway Law, §38[3]; State Finance Law, §174) does not expressly or by necessary implication authorize an …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Health Sciences Charter School – Student … school district is being billed or that tuition charges have been calculated correctly. As a result, the school did … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… to individuals who are economically disadvantaged and/or have special health care needs. Per State Medicaid policies, … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followState Police Bulletin No. SP-102
… payment. Affected Employees Employees represented by the NYS Police Investigators Association (Bargaining Unit 62) who … (NYSPIA) Arbitration Award 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police Investigators Association (Bargaining Unit 62) is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-payment