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Opinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The District operates one school with 214 students. The School’s operating expenses totaled …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mCity of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2State Comptroller DiNapoli Releases Audits
… compliance with its own requirements for school bus drivers, monitors and attendants. As a result, SED does not have assurance that school bus drivers, monitors, and attendants across the state are …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1073
… of the street and check for acceptable abbreviations. HOUSE NUMBER NOT VALID Supply a house number or verify the existing house number with the employee. INCORRECT OR MISSING …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableState Agencies Bulletin No. 1948
… implemented the 2016-2023 Agreement between the State of New York and the NYSCOPBA, provides for an increase to the 25 … Compensation Leave (WCL, WDL, or WPS) Employees who were on a Leave of Absence (other than Workers’ Compensation … The list is sorted by Department ID, then by employee name in alphabetical order. This list is in place of the NHRP709 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01West Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District … Recommendations Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health : Medicaid Program: Eye Care Providers … and questionable practices connected to the owner of a Medicaid eye care provider and extending to the owner’s … payments due to long-term practices related to Hours of Service that may have been avoidable. For calendar 2010, …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0SUNY Bulletin No. SU-388
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023 - 2025 Downstate … for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, Westchester, … The purpose of this bulletin is to provide agency instructions for processing the Academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase … be monitoring closely.” Securities industry performance is traditionally measured by the pretax profits of the … to more typical levels in 2022 ($25.8 billion) and 2023 ($26.3 billion). These totals were slightly higher than the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearOpinion 90-60
… purchase contract to finance the acquisition of real estate. It is our further opinion, however, that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Brocton Central School District – Claims Audit (2023M-15)
… – pdf] Audit Objective Determine whether Brocton Central School District (District) claims were properly audited … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15CUNY Bulletin No. CU-698
… agencies instructions for processing the 2020 CUNY Nurses Health Specialty Differential through the Time Entry page. … CUNY employees in the following titles are affected: Staff Nurse (Full-time) Staff Nurse (Hourly) Nurse Practitioner … employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyState Comptroller DiNapoli Releases Audits
… Management at all five sampled developments misspent funds, and management at two of the sampled developments …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsDue Diligence for Companies Holding Abandoned Funds
… are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … as abandoned property and transferred to the Office of the New York State Comptroller unless they claim it before … or you only have an incomplete address on file. The value of the abandoned property account is $20 or less and you plan …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsState Comptroller DiNapoli Releases Municipal Audits
… The treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without board …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… Budget warns the trajectory of projected state spending is estimated to increase at a rate faster than expected … levels. The largest dollar change in projected federal aid is with the Essential Plan, for which DOB projects a decrease … billion as compared to SFY 2026. Aid for social welfare is projected to decrease by $270 million. The dramatic …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… 17, 2025 Understanding the Program The Superintendent of Schools (Superintendent) is the chief executive officer … day-to-day management under the District’s Board of Education’s (Board’s) direction. These duties include supervising the activities of the Cafeteria Manager (Manager) and the purchasing agent. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In accordance with New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds