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Falconer Central School District – Financial Management (2024M-52)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Opinion 92-30
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of 1964. It should be noted, however, that recent court cases have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-75
… is a profit corporation and which represents the city in a lawsuit would have a prohibited interest in the contract … further state that the city has been represented in the lawsuit by another firm but that the principal lawyer … city retains your law firm to represent the city in the lawsuit. Article 18 of the General Municipal Law (§§800 et …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13About an Employer’s Role – What Every Employer Should Know
… begins a partnership with NYSLRS that we take pride in. Without your cooperation and assistance, we would not be … join NYSLRS. By law, employers must notify new employees in writing of their right to join NYSLRS when they begin …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOverpayments to Cabrini Medical Center (Follow-Up)
… $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing … overpayments to the Department of Health (Department) for further review. Auditors determined the eMedNY system did … Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followContract Advisory No. 23
… Subject : Reminder to State agencies to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, Section 2.K. - … Reminder to State agencies to maintain the accuracy of Authorized …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… budgeting practices.” New York City’s collections totaled $718 million, an increase of 11.6%, or $74.5 million, over …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearChautauqua County – Financial Condition (2023M-111)
… over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed … agreed with our findings. Appendix B includes our comment on issues raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … District – Financial Management (Westchester County) The school board and district officials did not adopt … funded at reasonable levels and within legal limits. The district’s fund balance over the past five years grew to …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCompliance With School Safety Planning Requirements (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act was signed into law in 2000 in an …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followHammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed the Districts fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… complete report – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… complete report – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Government Accountability - Special Reports
… Outreach Programs on MTA Properties, July 2019 Homeless Veterans in New York State: Local Partnerships Making Real …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… “Even under such circumstances, state agencies should keep watch over the public’s money and, in this case, DMNA should …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged theft of nearly $42,000 of her deceased … partnership." Robertson was charged with Grand Larceny in the 3rd degree, a class D felony. The investigation … discovered that Robertson's mother, a pensioner in the New York State and Local Retirement System, had passed …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual requirements, including the need to leverage the appropriations with funds from other … To determine whether the New York Wine and Grape Foundation has spent State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsState Agencies Bulletin No. 1657
… deduction Eliminated personal exemptions Changed tax rates and brackets Less federal taxes are being withheld due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018