Search
Opinion 88-21
… for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting aside … You have inquired concerning the use of park trust funds received by a village from subdividers pursuant to … Law, §7-730(1). Specifically, you ask: (1) May park trust funds be used to construct a building for public recreation …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Wall Street Bonuses Declined in 2011
… Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall Street … in New York City resumed downsizing in the second half of the year. The securities industry, which is a critical component of the economies of New York City and New York State, faces …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Wall Street Profits for 2014 May Not Reach 2013 Level
… of 2014 were 13 percent lower than the same period last year. This suggests that full year profits for the … In 2013, Wall Street profits declined by 30 percent to $16.7 billion because of higher noncompensation expenses, … DiNapoli estimates that 1 in 9 jobs in the city and 1 in 16 jobs in the state are either directly or indirectly …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelSUNY Bulletin No. SU-318
… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for … * The increase to $15.00 for employees whose job location is within the counties of Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateVillage of Port Chester – Payroll (2017M-115)
… 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed by an elected seven-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mMiddletown Enlarged City School District – Financial Condition (2017M-245)
… the level of fund balance to be maintained and use surplus funds to fund one-time expenditures, pay off debt or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… to oversee financial operations as required by New York State Village Law, Section 3-301. Seek competition for six … as required, and design policies and procedures to clearly state job responsibilities. Use competitive methods such as …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical education (PE) classes consistently with the regulations of the Commissioner of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Travel Advisory No. 1
… the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee … , Chapter XIII, Section 4 - Employee Travel Expense Reimbursement . As needed, employees who use a proxy should … Operations: Chapter XIII, Section 2 - Employee Expense Reimbursement Policies Chapter XIII, Section 2A - Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is … card transactions reviewed did not have documentation to support purchases made. Expense reports for travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379State Agencies Bulletin No. 1622
… Purpose To notify agencies of the maximum contribution limits for employees enrolled in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1622-deferred-compensation-maximum-contribution-limits-calendar-year-2018Train On-Time Performance (Follow-up)
… Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance … 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followVillage of Malverne – Procurement (2017M-16)
… 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. … authorization from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Brighton Central School District – Procurement (2022M-205)
… take corrective action. Appendix B includes our comments on issues raised in their response. … audit brighton school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Objective Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by … response. … Determine whether the Minisink Valley Central School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80City of Lockport - Budget Review (B1-16-16)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16State Agencies Bulletin No. 852
To notify agencies of a change to the processing schedule for AC 230s Report of Check Returned for Refund or Exchange
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/852-change-schedule-submitting-returned-paychecksCity of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108