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Infrastructure Inspection and Maintenance
… is required to inspect, 747 are deemed “critical” (e.g., dams and locks). Key Findings While the Corporation does …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceWillsboro Fire District – Financial Controls (2014M-156)
… March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected … reconcile bank balances to book balances. Annual reports have not been filed with OSC for the past 3 years. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an elected … when procuring goods and services. The District did not have contracts with all vendors. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of … Public Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. Background The Town of Richmondville, … commercial property in the Town cost approximately $5.6 million, funded by economic development grants, bank …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Village of Suffern – Budget Review (B19-6-3)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … should consider the potential financial impact of the settlement of the CBAs when finalizing the 2019-20 budget. In …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3State Agencies Bulletin No. 1015
… taken that had not yet been applied to the purchase of a bond. Refunds will be processed through PayServ in a future check after the third party provider, National Bond and Trust, submits the refund file to OSC for review. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsLocal Sales Tax Data, Reports and Resources
… state experienced 2.8 percent aggregate growth. | Regional Table [.xlsx] Local Sales Tax Collections Up 3.2 Percent in … This growth, while higher than that in January-March 2024 (1.6 percent), marked the second straight year that first … in aggregate, experienced 2.5 percent growth. | Regional Table [.xlsx] Local Sales Tax Collections Increased by 1.6 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesImplementation of the Dignity for All Students Act
… Purpose We evaluated the steps the State Education Department (Department) has taken to ensure that: school district policies and practices comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… House 1600 Pennsylvania Avenue, NW Washington, DC 20500 Dear President Biden: I am writing to support your planned …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionState Comptroller DiNapoli Releases School Audits
… billion in federal, state and local funds. For additional background or a comment on a specific audit, please contact … period allowed by district policy. In addition, the athletic director did not monitor or periodically reconcile the athletic event ticket inventory to account for the number of …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1145
… will be displayed on the employee’s paycheck stub or direct deposit advice. Earnings Code Description D4A 12-13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unitDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… on gaming revenues showed that all four current casinos — del Lago Resort and Casino, Rivers Casino and Resort, Resorts …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesDisability Retirement – Divorce and Your Benefits
… the Court. Many disability benefits administered by NYSLRS do not use service credit at retirement to determine a … benefit does not revert to a service retirement benefit when the member reaches the service retirement eligibility …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementState Agencies Bulletin No. 1534
… Retirement System (ERS) members for calendar year 2017 is $18,448.11. Background In accordance with Chapter 504 of … The overtime earnings limit for 2017, 2018, and 2019 have been calculated by the New York State and Local … Retirement System ERS members for calendar year 2017 is $1844811 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background In accordance with Chapter 504 of … The overtime earnings limit for 2016, 2017, and 2018 have been calculated by the New York State and Local … Retirement System ERS members for calendar year 2016 is $1791078 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesUnified Court System Bulletin No. UCS-139
… Updating subsequent salary and non-salary rows (i.e. LOA, Rein Lv, DTA) will require that the agency submit a PAY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesDiNapoli Releases City of Troy Budget Review
… while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position and … adequate flexibility to pay for unanticipated costs, and it only provides minimal funding for capital improvements. …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewEllenville Central School District – Network User Accounts (2022M-18)
… needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Copiague Union Free School District - Information Technology (2023M-150)
… or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated … necessary to perform their job functions. Provide IT security awareness and data privacy training annually to … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150