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Niagara County – County Bridge Maintenance (S9-13-2)
… on them for the period January 1, 2007, to December 31, 2011. Background The County covers 522 square miles and has … available and completed fiscal years from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to review for timely responses and/or actions on behalf …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Elba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal grant … of the use of these funds is governed by Federal, not State law, we are referring this issue to HUD for its …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22State Agencies Bulletin No. 2134
… paid on the Institution pay cycle may be affected. *This does not apply to employees of the State University of New … Insurance Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although … Please reference Bulletin No. 2134 in the subject of your email. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would like to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would like to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksTown of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Insurance Program (NYSHIP) covers over 1.2 million active and retired State, local government and school district employees, and their dependents. NYSHIP’s primary health benefit plan is …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDiNapoli: June Tax Receipts Down 17.3% From Last Year
… State tax receipts in June were down $1.5 billion or 17.3 … percent from the previous year, according to the monthly state cash report released by State Comptroller Thomas P. DiNapoli. “As steps toward an … State tax receipts in June were down $15 billion or 173 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearRochester City School District – Budget Review (B20-2-1)
… District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The District is located … million, even accounting for the numerous cost-savings and avoidance measures, including personnel layoffs, recently implemented by the Superintendent and Board of Education. The District has no available …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Opinion 90-32
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … referendum, may not exceed $100,000 (see 1988 Opns St Comp No. 88-58, p 117; 1982 Opns St Comp No. 82-192, p 244; 1981 Opns St Comp No. 81-87, p 88; 1976 …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 88-66
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Computers (authority to … program if the board of education deems the sale to be in the best interest of the school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 91-27
… public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY -- Conveyances Generally … Whether the county may make the proposed conveyance in view of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Fire Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… the economic and revenue damage New York has suffered. In the coming days, I look forward to hearing his proposals …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateOpinion 91-36
… facility constructed or improved with park trust funds should be in or sufficiently near the developments … is available to the municipality holding the trust funds for recreational development in the geographic area of … the investment of the municipality holding the trust funds in the event that its license to use the property is …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Geneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Spencer-Van Etten Central School District – Information Technology (2021M-155)
… managing user accounts, providing adequate training and adopting and distributing a written information technology (IT) … plan. However, certain sensitive IT control weaknesses and audit recommendations were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… and ensure all professional services are procured in accordance with District policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mOpinion 2007-3
… expenses following the successful completion of certain criminal justice courses. 1 According to the information … the police chief is also entitled to reimbursement for criminal justice classes. General Municipal Law §207-m, as … of higher education and takes courses related to the criminal justice field … the village shall reimburse said …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3