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DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… State Comptroller Thomas P. DiNapoli, Attorney General Letitia James and New York City Department of … DiNapoli . "Thanks to our partnership with Attorney General James and the New York City Department of … to Alvarez. Gonzalez also distributed contribution cards to these employees, which he had them falsely make out …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeDiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… Police Department for aiding in the investigation.” A criminal charge is merely an allegation that a defendant has committed a violation of the criminal law, and it is not evidence of guilt. All defendants …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… feet by December 31, 2016, as required. Furthermore, only 6 of 159 total planned submeters were connected to a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… DiNapoli’s analysis of these categories includes only secondary schools (middle, junior, junior/senior high …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating and monitoring … benefits provided to the businesses when the businesses do not meet their employment goals. The Agency provided … those properties and creating jobs. The Agency does not have a process in place to adequately monitor payments in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Tri-Valley Central School District – Budgeting (2014M-094)
… they did not develop a plan for the use of the surplus funds. District administrators and the Board recognized the … may be faced with significant additional surplus funds. Key Recommendations Develop realistic budgets that are … Develop formal contingency plans for the use of surplus funds that may be available if potential liabilities are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Opinion 2010-4
… that it is a fundamental principle that fire districts only have those powers expressly granted by statute or … private ambulance companies for prehospital treatment, but only if: (1) the fire district, as a part of a fire … as used in the General Municipal Law, to include only a county, town, city and village]). In contrast to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4State Agencies Bulletin No. 1318
… and CSEA, provides for a salary increase of two percent (2.00%) for fiscal year 2014-2015 and includes the April 1, 2014 Salary Schedule . Effective Date(s) The April 2014 CSEA Salary … salary reported in the Pay Rate field. The 04/01/10 Salary Schedule must be used to calculate the salary. The agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1318-april-2014-civil-service-employees-association-csea-salary-increaseDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… on firmer financial ground, largely because the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas … transit system and win riders back, while keeping its budget balanced, DiNapoli’s analysis concludes. “Some risks …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Agencies Bulletin No. 1319
… year 2014-2015 and includes the April 1, 2014 Salary Schedule . Effective Date(s) The April 2014 PEF Salary … (Grade 001-038) Employees with a Pay Basis Code of FEE are not eligible for the salary increase unless the employee is budgeted as per diem but is paid using FEE. Control-D Report Available Prior to Processing The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1319-april-2014-public-employees-federation-pef-salary-increaseSUNY Bulletin No. SU-177
… employment between 3/19/10 and 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… employment between 3/19/10 and 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringFire Island Union Free School District – Claims Auditing (2023M-114)
… that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims … School Ditrict District claims auditor properly audited and approved claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, … by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, … for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Management of Cash and Investments
… New York City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the … The MTA includes seven constituent agencies, each led by a President who is appointed by the Board. The MTA also … needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and separate from the Town Richmond. The Board of Fire Commissioners consists of five elected members. The … operations including: investments, cash receipts, capital planning and information technology. Key Recommendations … and procedures for investments, cash receipts, capital planning and information technology. Ensure that these …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVillage of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239