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State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for … on solid financial footing. There are cautionary signs in the global marketplace that should be watched closely. … done to assist the areas of the state not equally sharing in the state’s economic prosperity. “This is a good time for …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) … appropriate action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the … 18, 2017. Background The Village of Ossining is located in the Town of Ossining in Westchester County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Granville Central School District – Fund Balance (2016M-114)
… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a … provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The … which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. … million. Key Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public library that … charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately … with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andTown of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96DiNapoli: Technology Changing How Local Governments Serve Residents
… “Smart Solutions Across the State: Advanced Technology in Local Governments,” at a press conference in the City of Schenectady with Mayor Gary R. McCarthy, … provide greater internet access. The initiatives underway in Schenectady are a model for others to follow, and I …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 94-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of … department and may not supersede the prohibition contained in General Municipal Law, §209-b(4) pursuant to its home rule … A squad generally may render emergency ambulance service in cases of fires, accidents, calamities or other emergencies …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 95-12
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not include State … banks. The term "national banking association", as used in General Municipal Law, §10, does not include federally …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 1996
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at a DOH facility. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … and failed to monitor budgetary results during the year. In addition, the board allowed excessive levels of surplus … funds were $134,448, or 89% of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… this issue. More than thirty states have already put rules in place that allow public employers to set aside money today … and plugging the hole before we reach a crisis moment.” In state fiscal year (SFY) 2013-14, the state’s total … and SUNY paid $1.5 billion for retiree health insurance in SFY 2013-14, which is half of what is needed to fully fund …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-care