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Cincinnatus Fire Department – Financial Management (2025M-91)
… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. Department … are responsible for providing proper oversight of the Department’s financial operations. The Department has …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic … points higher than the citywide rate. The Bronx’s population grew 26 percent between 1980 and 2017, reaching … county in New York State since 2010. The borough’s population growth was driven by an increase in the number of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesCUNY Bulletin No. CU-341
This bulletin explains the establishment of New Payroll Bargaining Unit and Benefit Program for Hourly Continuing Education Teachers Represented by the Professi
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitOpinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … that a town public library currently has seven trustees and that the town board has been asked to increase this … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5NYC Schools Underreporting Bullying and Harassment
… by New York State Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to … of bullying, harassment and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been … school officials report bullying and discrimination to the state, there seems to be confusion at the local level …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentBemus Point Central School District – Reserve Funds (2014M-281)
… District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner … establishes reasonable levels of fund balance in order to meet the Town's needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405CUNY Bulletin No. CU-738
… Purpose The purpose of this bulletin is to notify CUNY agencies of a new deduction code for a political action fund to be … and enrollment can be directed to the University Director of Employee Benefits at CUNY Central Office. Questions … The purpose of this bulletin is to notify CUNY agencies of a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersArea #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software … with that account should be moved to a secure file server for analysis by IT or management personnel. Where … and use their own network user accounts (usernames and passwords). Likewise, to help ensure individual …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsOpinion 90-13
… letter. Section 10(27) provides in relevant part, that the commissioner of transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to … under the provisions of this chapter. Whenever the commissioner of transportation shall approve such a request …
https://www.osc.ny.gov/legal-opinions/opinion-90-13City of Long Beach – Budget Review (B20-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … or resolve recommendations from our budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Unity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of … December 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to the community including preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualOpinion 88-20
… which, among other things, change a county seat. For purposes of article III, §1, a local act has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
The Presidents budget does not prioritize the needs of the middleclass or the most vulnerable among us
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Greece Central School District – Retiree Health Insurance (2016M-54)
… review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 … not developed written policies or procedures to monitor retiree health insurance eligibility. Health insurance … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … Develop more realistic budget appropriations based on prior actual results and anticipated operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The … budgets that represent the District’s actual needs, based on current information and historical data. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383State Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), PFRS (85), NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsState Agencies Bulletin No. 1979
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for members of … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for calendar year 2022. Effective Dates Effective … January 13, 2022. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5