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KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Summit – Town Clerk (2024M-51)
… [read complete report – pdf] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Unified Court System Bulletin No. UCS-251
… leave of absence, and in Bargaining Unit F8, G9, DR, SA, SD, SG, SK, SN, SR or SY, on 09/24/2014 are considered … leave of absence, and in Bargaining Unit F8, G9, DR, SA, SD, SG, SK, SN, SR or SY, on 03/31/2015 are considered … leave of absence, and in Bargaining Unit F8, G9, DR, SA, SD, SG, SK, SN, SR or SY, on 03/31/2016 are considered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 90-3
… -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of the full valuations used to apportion the county real property tax. When the full valuations used to apportion the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 92-54
… the designation of a bank as a depository is a "contract" for purposes of article 18 (see General Municipal Law, … provides an exception from the prohibitions of section 801 for contracts entered into prior to the election or … Section 802(1)(h), however, does not provide an exception for renewals of such contracts. Therefore, should the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 99-5
… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … to the people of the municipality, district or reservation for whose benefit the contract is made, under such terms and …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Unified Court System Bulletin No. UCS-335
… in Department 05680 (New York City’s County Clerk Current Payroll) are determined pursuant to Chapter 491 of the Laws … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryCUNY Bulletin No. CU-547
… which is essentially within the timeframe for filing the payroll return for the period in which the error was … maintain timely and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job Data>Payroll . When FICA repayment is required by an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareComptroller DiNapoli Releases Annual Review of MTA Finances
… on the MTA’s financial plan. “This is a critical moment for the MTA and for riders,” DiNapoli said. “As everyone agrees, the MTA … is essential. If it fails, the consequences could be felt for years to come, and riders could face reduced services, …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesCUNY Bulletin No. CU-599
… York and the District Council 37, AFSCME, AFL-CIO, Local 924, New York City Laborers, for retroactive increases for employees in the … Wage Increase - CUNY employees represented by the Local Union 924, District Council 37, AFSCME-AFL-CIO who are in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerPayroll Improvement Project Bulletin No. PIP-013
… 3346 until the system is shut down on March 10, 2021. The form was recently updated to extend its expiration date. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andOpinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district is located within more than one town. You state that it is proposed that a fire district which is … and the extension is subject to the approval of the State Comptroller (Town Law, §173[2]). November 29, 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Selected Management and Operations Practices
… for the RNY power program are incorporated into an online Consolidated Funding Application (CFA) maintained by …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 88-18
… within a town is to receive a share of the mortgage tax money allocated to the town. That share is based upon the … in connection with any of the foregoing and to borrow... such money as may be needed to make such payments. … and disbursements in connection with the foregoing and to borrow... such money as may be needed to make such payments. …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56