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DiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year ago, … municipalities have failed to file required financial data with my office, diminishing the transparency and … In March, DiNapoli announced that six local governments with non-calendar fiscal years were designated in stress. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Finds Major Problems with Rochester School District Payments
… Thomas P. DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester … School District needs to substantially overhaul how it is managing payroll and purchasing of goods and services," … mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … (Cayuga County) The treasurer did not provide the board with adequate monthly financial reports, which limited the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Inlet Common … Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate … by 452 gallons of gasoline and 297 gallons of diesel fuel, with a total value of $1,725. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Disability Retirement – When Employees Retire
… or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney … Once we receive the specialist’s report, the case is reviewed. The Retirement and Social Security Law (RSSL) … our secure contact form and attaching the files: From I am a dropdown, select Other. In Question field, enter …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOpinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Creditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceRetirement System Membership – State Police Plan
… when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… revenue will be at least $4 billion below the projections in the Executive Budget of $87.9 billion. He also offered one … scenario if a more severe recession or sharper declines in the stock market occur, which could lower tax revenues by … letter to Governor Cuomo is below: Dear Governor Cuomo: In response to your March 10, 2020 letter, the Office of the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… that they submitted false timecards in connection with the school district’s Twilight Program. "These … $2,001.37 of the settlement proceeds. The case is docketed with the U.S. District Court for the Northern District of New … that they submitted false timecards in connection with the school districts Twilight Program …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… The former Town of Throop Supervisor, William Tarby, paid full restitution as part of his sentencing after pleading guilty to stealing $11,000 … larceny and official misconduct in January, and as part of his plea agreement, cannot seek public office again. … The former Town of Throop Supervisor William Tarby paid full restitution as …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000XVI.4.A Cash and Investments – XVI. Financial Reporting
… holdings. The three major policy issues relating to deposits and investments are: Footnote disclosure of … concentration of credit risk, interest rate risk, and foreign currency risk that have been formally adopted for the … disclose the investments' types, the reported amounts, and how the investments are held as defined above. Investments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsDiNapoli: School Bus Safety Needs Improvement
… seven upstate school districts and their compliance with school bus safety requirements. The audit found school … place their children on school buses each day, they do so with the expectation that every safety measure possible has … and safety drills take place could endanger students. With the upcoming school year upon us, superintendents and …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … coach and using State funds to pay for her travel with him and the team to local and national track events. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesCost-Saving Ideas: Managing Workers' Compensation Costs
… governments can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector … as authorized by the Workers' Compensation Law Participate in a county self-insurance plan as authorized by the Workers' Compensation Law Seek Competition Review vendor and self-insured options and costs at regular intervals. If …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsSchuyler County – Court and Trust Funds (2021-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have … the courts’ custody. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer … the board or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did … the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua County) The …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or … include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or … and gutters, streets, sidewalks, rest areas, drainage systems, lighting systems, historic monuments, and similar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsOpinion 89-33
… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of … such prior audit. You ask whether budgeted compensation for appointive village officers and employees may be paid …
https://www.osc.ny.gov/legal-opinions/opinion-89-33