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Opinion 2002-8
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … requirements, if the town board determines it to be in the public interest. Certified copies of the board's determination must be recorded in the county clerk's office and filed with the State …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Comptroller DiNapoli Releases Municipal Audits
… management. The board did not appropriately budget for certain expenditures and did not properly monitor … officials complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … auditors found they did not competitively bid contracts for paving services and brush collection totaling $471,700. …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsTrash Can Free Stations Pilot Program
… Purpose To determine if Metropolitan Transportation-New York City … of the Trash Can Free Stations Pilot Program, intended to improve cleanliness of stations and reduce the rodent …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programState Police Bulletin No. SP-109
… to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Pursuant to the Memorandum … and the Police Benevolent Association, members working in an out-of-title capacity are entitled to compensation at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community Services, Inc. … established by SED. The rates are based on the financial information that United reports to SED on its annual CFRs. … that did not comply with the Manual’s requirements and recommend such costs be disallowed. These ineligible costs …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the … Executive Order 95 (Open Data) (2019-S-16) EO 95, issued in March 2013, established an Open Data Website for the … Incentive Program (Follow-Up) (2019-F-56) An audit issued in November 2018, found that HESC had taken steps to …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Step Up’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2014. About the Program Step Up is a New York City-based not-for-profit organization approved by SED to provide preschool …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. In addition, the board does not review all individual claims …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, … the ages of three and five years. TCDC is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this … ID, fund, program, and department assigned to the advance account must be used and can be viewed on the … information to Treasury as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 1083
… Stipend ASD Adj Shift Differential FEE Fee FRC Fee – Retirement Credit GEO Geographic Pay IPF Inconvenience Pay – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceSUNY Bulletin No. SU-150
… and agency procedures. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 8/21/08, … paychecks dated 9/17/08 Eligibility Criteria Employees in 21P positions as of 8/21/08 and CAL positions as of 9/1/08. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… and agency procedures. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 8/20/09, … paychecks dated 9/16/09 Eligibility Criteria Employees in 21P positions as of 8/20/09 and CAL positions as of 9/1/09. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-172
… and agency procedures. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 8/19/10, … paychecks dated 9/15/10 Eligibility Criteria Employees in 21P positions as of 8/19/10 and CAL positions as of 9/1/10. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21p