Search
Lincoln Fire District – Financial Activities (2012M-228)
… evidence of this review. The Treasurer did not file the required annual financial reports with OSC for the 2009, … adopted investment policy and a code of ethics, which are required by law. As of August 31, 2012, the District reported … accounting records for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228State Comptroller DiNapoli Releases Municipal Audits
… controls to prevent computer and mobile device users from downloading applications from application stores. Town … services. Of 50 purchases reviewed totaling $154,386 that required competitive quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the town’s purchasing policy. Diesel fuel …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… the method of acquisition for the equipment; and Required approvals and other considerations. ESTABLISHMENT OF … into principal and interest and is usually obtained from a published price list. A straight lease should be … ITS Policy NYS-P08-001 - Enterprise Plan to Procure Policy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionDiNapoli: New York on Stronger Financial Footing
… long-term structural budget balance. When the Financial Plan is updated I hope there will be more definition on how … results in 2.8 percent projected spending growth from State Operating Funds for SFY 2014-15 instead of the … actual spending growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of a new …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 99-6
… anticipation of the receipt of payments in lieu of taxes from a public authority. A school district, however, may … anticipation of the receipt of payments in lieu of taxes from a public authority. If not, you also ask whether the … Certain public authorities are expressly authorized or required to make payments in lieu of taxes (see, e.g., Public …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/app_instructions.pdfCity of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfOversight of School Fire Safety Compliance (2015-S-86)
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86.pdfCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… and internal controls over the cash receipt function from waste water, park and recreation, or building permit … City officials did not adopt a comprehensive IT security plan, disaster recovery plan and breach notification policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… clear steps must be taken to protect its fiscal position from eroding.” DiNapoli also highlighted the understated … up funds for a rainy day. Report Review of the Financial Plan of the City of New York (Released Aug. 17) Other Reports … New York City's Rainy Day Fund Review of the Financial Plan of the City of New York, April 2022 Identifying Fiscal …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… 911,000 college savings accounts, including 724,737 Direct Plan accounts, which can be opened by anyone with a contribution of $25, and 185,866 Advisor Plan accounts, which require a financial advisor and have … Individuals who are account owners can deduct up to $5,000 from their state taxable income, while married couples filing …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… In 2008, the Town Board approved a five-year capital plan to construct a new Town Hall/highway garage at an … the scope of this project and increased the project budget from the original estimate of $602,620 to $3,000,000. As of … Because Town officials did not develop a comprehensive plan at the onset of the project, detailing how the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Germantown Central School District – Financial Management (2013M-230)
… $1.1 million to the District’s reserves with no documented plan or justification for the excessive funding levels, which … realistic budget estimates using actual financial results from prior years to project expenditures. Ensure unexpended … the funding of all reserves in their adopted budget plan so that funding the reserves is done in a transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Gouverneur Central School District – Financial Management (2016M-351)
… by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 through 2014-15, which resulted in … did not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure … regulations. Develop a comprehensive multiyear financial plan to establish long-term objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… is responsible for oversight and financial management. From January 1, 2011 through December 31, 2013, the … IRS Form 990 to the United States Treasury Department, as required by May 15 each year, or an annual report relating to … premium tax funds from out-of-state insurers with OSC, as required by March 1 each year. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialLewis County – Purchase Cards (2024M-41)
… County policies. For example: Although prior approval is required by the County’s purchase card policy, 238 online … being made. Although the County’s procurement policy required verbal or written quotes, 52 charges totaling … card vendor directly withdraws the monthly payments from the County’s bank account without the County Treasurer’s …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41En-Con Police Disability – En-Con Police Officers Plan
… which your membership is based. If you are discontinued from this service, voluntarily or involuntarily, you may … may be filed simultaneously. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityOversight of the Educational Opportunity Program
… funding for allowed purposes. The audit covered the period from July 2019 through December 2024. About the Program SUNY … use of funds. Each participating campus must develop a plan outlining its approach to the administration of EOP and … funding for allowed purposes The audit covered the period from July 2019 through December 2024 …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programCredit for Previous or Military Service – En-Con Police Officers Plan
… may not provide additional benefits under your special plan. Contact us to verify what service would be creditable. … Prior service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-service