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Opinion 88-33
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals … cost of installation of laterals) TOWN BOARD -- Powers and Duties (use of general fund moneys to pay cost of … such lateral sewer, drain or water main together with the cost of every other improvement constructed pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… Loretta Lynch will be a remarkable attorney general for our country and a strong defender of the rights of our … on this historic appointment and commend President Obama for his wise choice. … New York is proud to see one of our …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … that provide for preapproval of overtime, except in cases of emergency, and required documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Wantagh Fire District – Payroll (2013M-176)
… to examine the District’s internal controls over payroll for the period January 1, 2012, through December 31, 2012. … that District employees could receive, use, or get paid for more leave than the amounts allowed in the District’s … to examine the Districts internal controls over payroll for the period January 1 2012 through December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Genesee County – Purchasing (2015M-241)
… 12, 2015. Background Genesee County is located in western New York. The County, which has approximately 60,000 …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Examination of Island Peer Review Organization
… included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective … expenses were in compliance with the contract and related subcontractor agreements. Background The … services related to Medicaid activities. This contract and its amendments were not subject to approval by the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationFulton County Industrial Development Agency – PILOT Program (2014M-291)
… expectations or if other terms of the agreement are not met. Implement policies and procedures to ensure that PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programAccounts Payable Advisory No. 64
… York State reissue a check because the check was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The … the agency should repay the vendor as soon as possible with a new voucher through SFS to ensure the vendor receives …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksState Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees … employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, bank checks, money orders … of acceptable forms of payment. If the agency chooses to accept a personal check from the employee, it should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… Objective Determine whether the Coxsackie-Athens Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. None of the 34 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training. Key Recommendation Provide mental … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… Audit Objective Determine whether the Canandaigua City School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… The District did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was not cost-effective to file Medicaid claims. However, they could not provide a current cost-benefit analysis to support their position. As a result, District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Smyrna – Claims Audit Process (2022M-161)
… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York State … requirements. Pass a resolution to authorize the payment in advance of the audit of claims for utility services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Chemung – Conflict of Interest (2022M-176)
… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … auto service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory … year, each Board member’s interest was prohibited pursuant to General Municipal Law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Agencies Bulletin No. 779
… increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … section shall be the same amount as the annuity payable in the preceding year plus a percentage adjustment equal to … administered by the U.S. Department of Veterans Affairs in the previous year. The 2008 increase is 2.3 percent per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseState Agencies Bulletin No. 1055
… To notify agencies that OSC plans to process refunds of previously withheld bond deductions automatically via … withheld, but had not yet accumulated sufficient funds to purchase a bond prior to OSC’s termination of … As previously announced in Payroll Bulletin Number 1015 , the U.S. Department of the Treasury ended the sale of paper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bonds