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Hendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/pdf/hendrick-hudson-2019-24.pdfLGAC - Financial Statements - March 31, 2018
New York Local Government Assistance Corporation Financial Statements for the year ended March 31, 2018
https://www.osc.ny.gov/files/debt/pdf/lgac-financial-statements-2018.pdfEPA Vehicle Standards Letter
Letter opposing the EPA's proposal to undo federal emissions standards for cars and light trucks.
https://www.osc.ny.gov/files/press/pdf/epa-vehicle-standards-letter.pdfRetirement Legislation - 2018
This publication covers retirement and related legislation enacted or vetoed during the 2018 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-18.pdfKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfRetirement Legislation - 2025
This publication covers retirement and related legislation enacted or vetoed during the 2025 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-25.pdfDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Department of Motor Vehicles today announced Christmas Fish of Halfmoon, N.Y. has been charged with grand larceny … of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension … Police Acting Superintendent Steven A. Nigrelli said. “Ms. Fish knowingly defrauded the pension system by using her …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … county officials procured goods and services in accordance with state law and the county's procurement policy. Orleans …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Introduction to IT Governance – Information Technology Governance
… local governments and schools invest a considerable amount of resources into their information technology (IT) systems … important given the ongoing and escalating prevalence of ransomware 1 attacks against local governments and … own can adequately safeguard your IT investments, a number of internal controls appropriately implemented and monitored, …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceOpinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … fire commissioners must determine by resolution whether it is in the public interest to establish the proposed zone(s), … Whether it is in the public interest to establish the proposed zones …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 90-21
… one from the town clerk concerning the proper procedures for the preparation of claims for audit and for retention of audited claims in a town of the second class … claims may be prepared and presented to the town board for audit by the secretary to the supervisor and may be …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… to District officials. Key Recommendations Adopt budgets with reasonably estimated appropriations and use excess fund … and reserves to benefit District residents in accordance with statutory requirements. Review all reserves and … the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andII.3.C Budget Execution – II. New York State Financial Accounting
… chapter shall be available for payment until a certificate of approval has been issued by the director of the budget.” Budget certificates, which are represented by … be made available at the specific budgetary account code of expenditure (e.g., personal services, travel, contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionIncrease ABLE Account Balance
… Signed into law on November 25, 2019 as Chapter 545 of Laws of 2019 – A.7473 (Gunther) / S.6238 (Carlucci) – Increases …
https://www.osc.ny.gov/legislation/increase-able-account-balanceImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfAccounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disaster Work
Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disa
https://www.osc.ny.gov/files/local-government/publications/pdf/disaster.pdfOpinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … LAW, §217(c): (1) A fire district commissioner who is also an active volunteer firefighter may not be granted … activities may include, inter alia , "[a]ttendance at any official meetings of the volunteer fire company " and …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Police Bulletin No. SP-147
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2009 provides for an annual Expertise Payment … To explain OSCs automatic processing of State Police Expertise Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-142
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2009 provides for an annual Expertise Payment … To explain OSCs automatic processing of State Police Expertise Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-142-2012-state-police-expertise-payState Police Bulletin No. SP-138
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2010 provides for an annual Expertise Payment … To explain OSCs automatic processing of State Police Expertise Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-pay