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Opinion 2000-4
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … minimum number of years of service; and periodic payments, in the same fixed amount over the same fixed period of time, … are superseded to the extent inconsistent. This is in reply to your letter concerning the authority of a school …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Comptroller DiNapoli Releases School Audits
… Condition (Chenango County) From 2013-14 through 2015-16, the district used $3.2 million more fund balance and … system is not working properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Village of Suffern – Budget Review (B18-6-4)
… Therefore, the health insurance cost are underestimated by $100,000 in the 2018-19 tentative budget. The Village … $11,016,788 which is $78,962 above the limit established by law. Key Recommendations The Village Board should consider … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4CUNY Bulletin No. CU-559
… Purpose To provide the City University of New York (CUNY) with procedures for the new Time Entry earnings codes to be used to report the cost of participation in the WorkWell NYC program by employees and their eligible dependents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyDiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … have written procedures for reconciling the water produced by the town’s water system with the water billed to the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1676
… of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … due to new general deduction rules for calculating new and existing writs of garnishments (creditor garnishments) and New York State tax levies Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxDo We have Your Money? $230 Million Returned to New York State Residents This Year
… Staff from New York State Comptroller Thomas P. DiNapoli’s office will … 12:00pm-7:00pm July 11 8:00am-4:30pm Boilermaker Health & Fitness Expo Mohawk Valley Community College 1101 Sherman …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… access to review the Department Treasurer’s records, they do not do so. The Board does not review any of the bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s overall return in the third … success in years and decades, not months. We’re focused on prudent management of investments that weather volatility … The Fund's estimated value reflects benefits paid out during the quarter. As of December 31, 2015, the Fund had …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsCounty of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to … are outstanding. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. … revenues of $4 million from the sale of property, which is non-recurring revenue. However, the sale of the property …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Putnam County Industrial Development Agency – Management Practices (2013M-257)
… The PCIDA was established in 1995 and is governed by a Board which comprises seven members who are appointed by the Putnam County Legislature. The PCIDA reported 14 … evaluated since, and therefore does not reflect changes made by the Board to the recapture provisions that the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… guidance. Fonda-Fultonville Central School District – Payroll (Montgomery County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period June … services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … financial activities. Consequently, the department’s accounting records were not properly maintained, bank …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … (Albany County) All time sheets we reviewed were approved by the executive director and leave time was properly … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … the meals cost more to prepare than the revenue generated by the meal sales. The district reported deficits in its … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsCayuga County – County Bridge Maintenance (S9-13-4)
… and a senior engineer technician who are directly involved with the oversight of bridges. The Department’s operating …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… by law. Ensure that the Highway Superintendent complies with its adopted procurement policy. Conduct a proper audit …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … found, however, that the current justice generally made timely and intact deposits, and all monthly reports were … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0City of Ogdensburg – Budget Review (B3-16-20)
… reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed borrowing $1 million … the amendments decreased the property tax levy by approximately $527,000, which is a 20.6 percent tax rate …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20