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Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain … service credit; Tier 3 members covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 and 5 members covered under RSSL Article 15; PFRS Tier 5 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. Background The Town of Marilla is located … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mDiNapoli: Former Hannibal Fire Chief and Father Arrested
… the arrest of former Hannibal Fire Chief Chris Emmons for allegedly stealing $18,000, and Carl Emmons Sr., Chris Emmons’ father and a volunteer firefighter, for stealing over $2,500 from the fire company. “The Emmonses … proceeds,” DiNapoli said. “They will be held accountable for abusing their fire company and the community’s trust. My …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedNorth Merrick Union Free School District - Purchasing (2018M-87)
… North Merrick Union Free School District Purchasing 2018M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Selected Financial Management Practices
… over the following financial management functions: cash and grant management, revenue and collection activities, … and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … has about 4,900 violation cases unresolved since 2004, with minimum fines due totaling $440,000. Collecting the fees …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit … to, the following information. A six month analysis of vouchers previously paid by OSC which could have been paid … if it were in existence at the time. For example: Number of vouchers and total dollar value of vendor claims paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceState Agencies Bulletin No. 1370
… seasonal and other non-statutory positions to $8.75 per hour in December 2014 and to $9.00 per hour in December 2015. … Type Effective Date Check Date Institution 20 Current 12/25/2014 01/08/2015 Administration 21 Current 01/01/2015 01/14/2015 Institution 20 Lag 12/25/2014 01/22/2015 Administration Extra Lag 12/25/2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1370-december-2014-minimum-wage-increase-hourly-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… software that may compromise data, confidentiality, integrity or availability is increased. Fifteen network users …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … totaling $11,066 in a timely manner or in the same form (i.e., cash or check) as received. Auditors found …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… BOCES , Indian Lake Central School District , Liberty Central School District , Longwood Central School … auditor, nor did it perform the claims auditing function. Liberty Central School District – Financial Operations …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… expenses. For example, due to anticipated increases in health insurance premiums, the district switched to lower cost health insurance coverage during the 2011-12 fiscal year and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for investment. As a result, the county maintained most of its available-for-investment funds (monthly average of $112 million) in a money market account, earning $1.8 … earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town Supervisor’s Records and Reports …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Frontier Central School District , Iroquois Central School … and the Wyandanch Union Free School District . "In an era of limited resources and increased accountability, it’s … Frontier Central School District – Procurement of Professional Services (Erie County) The district did not …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsMaintenance and Inspection of Event Recorder Units
… public transportation agency in North America and one of the largest in the world, with 472 subway stations spread across four of the five boroughs of New York City. As of February 3, 2018, Transit had 6,435 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Officials replaced the aging cogeneration system with four microturbines for electricity generation. They also …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, … country, companies need to answer whether the benefits of political donations outweigh the risks.” The company … cycle, but that does not provide a complete picture of the company’s electoral spending. FirstEnergy is currently …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist … in New York City (2022-N-1) The New York City Department of Small Business Services (SBS) is tasked with helping … to assist small businesses by providing the services of Compliance Advisors and Small Business Advocates, each …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsVillage of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88