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Opinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library … Whether library fund moneys of the village public library may be comingled with moneys of …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) … tax collecting officers to mail to the county a notice of unpaid taxes with respect to countyowned real property …
https://www.osc.ny.gov/legal-opinions/opinion-92-35DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… With federal legislation ending continuous Medicaid coverage in March 2023, New York state began the … adding costs to the state budget. “Increased enrollment in Medicaid is one of the key reasons New York has one of the … the state should account for those who are removed from Medicaid coverage and make every effort to help people renew …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planCUNY Bulletin No. CU-734
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 12/01/2017 – 02/28/2023, a $1,500 general salary increase is authorized effective 04/01/2021. The CUNY Board of … $1,500 General Salary Increase for Lecturer Title Series is effective 04/01/2022 and will be processed in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalState Agencies Bulletin No. 1346
… will provide you with specific instructions on the agency and BSC responsibilities for processing the SEFA pledge … Agencies must review the completed authorization card and verify the completeness, accuracy and legibility of the Federated Fund Number, Amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65New York Local Government Assistance Corporation
… ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” … which, when met, directly benefit the State, the City of New York and other local governments and school districts. …
https://www.osc.ny.gov/debt/lgacOther Bulletin No. 50
… returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scfUnadilla Valley Central School District – Special Education Services (2016M-47)
… School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which operates one school … services to District students in a cost-effective manner and saved the District a total of approximately $339,000 in program and related services costs during the 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did not perform fundraising …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMinerva Central School District – Payroll (2016M-18)
… if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for … District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which … for processing payroll to ensure that employee salaries and wages were accurately calculated and paid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Accounts Payable Advisory No. 13
Disabling Voucher Matching
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
CheektowagaMaryvale Union Free School District Financial Condition 2015M25
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Morristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … $10.3 million. Key Finding District officials have established adequate procedures over the claims processing function to ensure that claims are adequately documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257East Greenbush Central School District – Claims Processing (2015M-302)
… Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Data Sources – 2023 Financial Condition Report
… City University of New York College Board Federal Reserve Bank of New York Fitch Ratings IHS Markit/S&P Global Internal … Student Clearinghouse Research Center NYS Department of Corrections and Community Supervision NYS Department of … List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesValley Central School District – Financial Condition (2014M-58)
… Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Town of Italy – Multiyear Planning (2017M-53)
Town of Italy Multiyear Planning 2017M53
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53