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Opinion 91-32
… LAW -- Gifts and Loans (application to public benefit corporation) EMINENT DOMAIN -- Compensable Taking … Onondaga County Resource Recovery Agency [OCRRA], a public benefit corporation. The county, however, is precluded by … are intended to curb raids on the public purse for the benefit of favored individuals or enterprises furnishing no …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic budgets and … Determine whether the DaltonNunda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Fabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized Medicaid … Determine whether the St Regis Falls Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s … one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara … audits of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Salamanca City School District – Financial Management and Payroll (2017M-138)
… to evaluate the District’s financial management practices and employee compensation payments for the period July 1, … 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal-year end 2018. While budget-to-actual …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsCSEA-Hourly-to-Annual-Promotion-Calculation-Guide
Accounting Control-D Reports and Descriptions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2024/pdf/2230-CSEA-Hourly-to-Annual-Calculation-Attachment-Guide.pdfCSEA-NS-to-Grade-Hourly-Service-Calculations
Accounting Control-D Reports and Descriptions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2024/pdf/835.1%20CSEA%20NS%20to%20Grade%20hourly%20service%20calculations.pdfRye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … 1, 2014 through January 31, 2016. Background The Rye City School District is located in the City of Rye, Westchester … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2005-9
… school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the individual in … District , 136 NYS2d 598; Decision No. 13,534, 35 Ed Dept Rep 257; Education Law §§1906, 1914, 1917, 1917-a[2]). 3 … central high school board (Decision No. 13,534, 35 Ed Dept Rep 257, supra ). The Commissioner further decided, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… Audit Objective Determine whether Chenango Valley Central School District (District) officials adequately managed … audit school district Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBelfast Central School District – Reserve Funds (2021M-135)
… all reserve balances to determine whether the amounts reserved are necessary and reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Pandemic Planning and Care for Vulnerable Populations
… environment for all staff, clients, and families served in homes and programs that it operates and/or certifies, … provide consistent oversight and guidance to all types of homes to ensure they were adequately prepared to manage … OPWDD’s actions and COVID cases, we did find that these homes accounted for the majority of COVID-19 cases and deaths …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOversight of Hazardous Materials and Waste
… SUNY’s System Administration established the Environmental Health & Safety Office (EHSO). The EHSO serves as a technical … for environmental management and occupational safety and health. Hazardous materials are defined and regulated in the … Work with campuses to improve controls over access, procurement, or accounting for hazardous materials as …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsTrain On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performance