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State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Town of Maryland – …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… are properly safeguarded. The village also does not have a recovery plan or breach notification plan and has not … existing policies and procedures were followed. The former director hired an employee in violation of Broome County … that was $11,000 more than it should have been. The former director and current director did not provide the board with …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 98-6
… county supervisor is the sole proprietor of a company which was awarded a county printing contract in 1997. … there would be a prohibited conflict of interest if the company were to be awarded additional contracts while the … Law, §800[3][a]). For this purpose, a contract of a company of which the spouse of an officer or employee is the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 98-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of interest. However, the supervisor and comptroller would have a prohibited interest in contracts between the town and … contract. In addition, an officer or employee is deemed to have an interest in a "contract" of a firm, partnership or …
https://www.osc.ny.gov/legal-opinions/opinion-98-3CUNY Bulletin No. CU-602
… prior service credit in an employer sponsored optional retirement plan Background The TIAA Action Request (AC-1767) … a waiver of the suspense period or an election date change for an employee that has prior service with a qualified … been updated to include additional information required for OSC’s audit and approval. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15About an Employer’s Role – What Every Employer Should Know
… begins a partnership with NYSLRS that we take pride in. Without your cooperation and assistance, we would not be … join NYSLRS. By law, employers must notify new employees in writing of their right to join NYSLRS when they begin …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… submit an Application for Refund of Excess Contributions (RS5195) . For all members , withdrawing contributions may …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipComptroller DiNapoli Releases Municipal Audits
… Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal … County) The board did not adopt a financial management policy and town officials have not developed procedures to …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Non-Emergency Patient Transportation Services (Follow-Up)
… included in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background … These services must be authorized in advance by the patient's physician. The Corporation paid $2.7 million for non-emergency patient transportation during fiscal year 2013.We identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLocust Valley Water District – Budgeting (2013M-179)
… operations for the period January 1, 2009, through December 31, 2012. Background The Locust Valley Water … Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Oversight of the STEM Incentive Program (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive Program
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followCooperstown Central School District – Financial Management (2024M-65)
… report – pdf] Audit Objective Determine whether the Cooperstown Central School District (District) Board of … Determine whether the Cooperstown Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65CUNY Bulletin No. CU-290
… Pay Plan, Bargaining Unit U2, whose titles are listed in Exhibit A of the Personnel Policy Bulletin 01-07 dated 2/26/07 Effective … in more than one (1) agency and have been paid by all agencies using the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 39 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingChenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11City of Middletown - Water System Cybersecurity (2019M-22)
… not provide employees with IT security awareness training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travel