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Opinion 2000-19
… Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) INSURANCE LAW §§9104, … association may use foreign fire insurance tax monies to facilitate access to its meeting room and offices by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 96-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… Objectives To determine whether Local Program Administrators (LPAs) were … properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program in …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsSafety at Stations (Follow-Up)
… of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followHolland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose …
https://www.osc.ny.gov/reports/caucus2025Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose …
https://www.osc.ny.gov/reports/caucus2025-0New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageDiNapoli: NYC Spending Priorities Shifted During Pandemic
… and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. “The mayor’s preliminary FY 2024 budget reflects the changes to city budget priorities … essential to its recovery can continue beyond Fiscal Year 2024.” To meet the needs of students and teachers impacted by …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOpinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Pleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and that appropriated fund balance that was not used to fund operations. The District has not established a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311State Agencies Bulletin No. 691
… to [email protected] . In the subject line of the e-mail, please type “W-2 Return Address Reply” and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/691-final-verification-agency-return-address-2006-employee-w-2-statementsLake Placid Central School District – Investment Program (2023M-94)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Travel Advisory No. 12
… Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the appropriate … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePort Jervis City School District – Financial Condition (2016M-319)
… Adopt budgets that represent the District’s actual needs and discontinue the practice of appropriating fund balance … identify a clear intent or plan regarding the purpose, use and replenishment of funds, when appropriate. … Port Jervis …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319State Agencies Bulletin No. 1154
… PayServ. The travel reimbursements will either be in the form of a direct deposit or a check based on how the employee … employee will receive their travel reimbursement in the form of a check. If direct deposit information exists in … and will have no effect on the delivery of paychecks or W-2’s. If an agency is not using the SFS travel and expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideMadison County - Claims Audit and Payment Process (2019M-142)
… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Middle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year … did not calculate its statutory spending limits correctly for 2009 through 2013, resulting in budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Williamsville Central School District – Financial Management (2022M-193)
… Objective Determine whether the Williamsville Central School District (District) Board of Education (Board) and District … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193State Agencies Bulletin No. 1380
… of the timeline for the conversion of the account codes in PayServ to the statewide chart of accounts used today in … paid through PayServ will be affected. Background The State adopted a new Chart of Accounts (COA) in 2012 when it … finalized their conversion plan and is informing agencies what the timeline is and how they will be impacted. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financial