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Penn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 million. Key Finding The Assistant Superintendent for Business did not always review accrued vacation leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 … that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… by an elected seven-member Board of Education. General fund appropriations for the 2015-16 fiscal year were … realistic estimates of appropriations and the use of fund balance in the annual budget. … Greenwood Lake Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… to help New Yorkers address affordability and improve quality of life in our state. “Many of New York's families are feeling squeezed by the high cost of living. The Governor’s proposals for expanding … are significant actions addressing New York’s startlingly high rate of children living in poverty. These and other …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressNew York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest …
https://www.osc.ny.gov/common-retirement-fundState Comptroller DiNapoli Releases Audits
… coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City … The audit made eight recommendations – four each to DSNY and Operations – to address the problems identified. The follow-up found that …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsOpinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … purposes of article 5-K to mean "any building, structure, district, area, site or object, including the underground and … Law §162, authorizing the conveyance to a town of real property held for burial purposes by an unincorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- … Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) … for unanticipated events and uncertainties. Willsboro Central School District – Student State Aid (Essex County) …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsPension Payment Option Election – Divorce and Your Benefits
… the member’s death. It is only available to members with a DRO that requires its election. The Special Joint Allowance … member, all payments stop at the member’s death. If the DRO requires the member to elect the Special Joint Allowance, … possible “Pop-Up” increase in the member’s pension. If the DRO does not explicitly state which party pays the additional …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionState Agencies Bulletin No. 1965
… chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedDistressed Provider Assistance Account
… Part ZZ of Chapter 56 of the Laws of 2020 amended New York State Tax Law … and nursing homes throughout the State. Part ZZ of Chapter 56 of the Laws of 2020 requires OSC to do the … and November in 2021 and February in 2022. Part ZZ of Chapter 56 of the Laws of 2020 [pdf] Sales Tax Withholding by …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountState Agencies Bulletin No. 1870
… chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuOpinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… black hole Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… those “major” federal programs which are subject to Subpart A (interest calculations) of the Treasury-State … Act of 1990 (CMIA) was enacted by the federal government to ensure efficiency, effectiveness and equity in the … regulations (31 CFR Part 205) require the State annually to amend its TSA, updating the terms of CMIA implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … invoices and/or other documentation. However, none of these claims were independently reviewed and approved … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0