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Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of … Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fPayroll Forms
… After opening the form, position the hand pointer inside a field and click. The I-beam pointer allows you to …
https://www.osc.ny.gov/state-agencies/payroll/formsVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… surplus fund balance that exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. … through 2018-19 were less than budgeted appropriations by $1.4 million or 8.6 percent. Over the last three years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementReal Property Tax Cap and Tax Cap Compliance
… using OSC's online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit …
https://www.osc.ny.gov/local-government/property-tax-capDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed inappropriate computer … and applicant treatment, and high vacancy rates in public housing, according to New York State Comptroller Thomas P. … An audit of the Tonawanda Housing Authority THA has revealed inappropriate computer …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityComptroller DiNapoli Releases Municipal Audits
… had sole access to the library savings and money market bank accounts and withdrew more than $37,000 from these … build fund balance. Town of Phelps – Financial Management (Ontario County) Officials have not developed adequate …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Confirmation State Agencies are required to reconcile and confirm outstanding cash advance balances as of March 31st. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationHate Crime Reporting
… report to the Division include data, such as the number of incident(s) reported, date of the incident(s), bias motivation, and both victim and offender … motivator, or the agency does not submit its hate crime incident report to the Division. When agencies do not report …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… operations of the ECA clubs. The Board did not: Properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a … $23,680 were deposited timely. Key Recommendations Appoint a faculty auditor whose duties are distinct and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … does not provide adequate guidance for procurements which do not require competitive bidding. Endwell Fire District – …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arlington Central School District , Brocton Central … and the Penn Yan Central School District . “In an era of limited resources and increased accountability, it’s … to procure goods from two vendors who were paid a total of $72,759. District officials did not use other competitive …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… On September 23, 2001, President Bush issued Executive Order #13224, "Blocking Property and Prohibiting Transactions … Commit, Threaten to Commit, or Support Terrorism." This order prohibits New York State Business Units from doing … the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors … 2013. Key Findings The Agency did not include provisions in the agreements it enters into with businesses to recapture … agents. Establish and implement procedures to ensure that PILOT payments are made accurately and timely. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectCUNY Bulletin No. CU-837
… amount* *Proration will be calculated based on the hours or contact hours worked during the Spring 2024 and Fall 2024 semesters. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationDiNapoli: NYC Experiencing Record Job Growth
… Thomas P. DiNapoli. The city added a total of 702,200 jobs between 2009 and 2017, more than during any other … DiNapoli said. "Employment is at a record level and more jobs are being created in the boroughs outside of Manhattan … breaking the pre-recession record by more than 600,000 jobs. The nation and New York state had job gains of 11.5 …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthOpinion 93-12
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Johnson City Central School District , Kings Park Central School District , Menands Union Free School … reserves or for the planned use of fund balance. Kings Park Central S chool District – Fuel Inventory (Suffolk …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the City’s and Town’s borders. The Joint Water Project is …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Opinion 91-9
… city adopted plan F of the Optional City Government Law (L 1914, ch 444, §115), establishing a strong mayor form of … which is composed of the mayor, comptroller, corporation counsel, president of the common council, and the city … March 27, 1991 Linda S. Kingsley, Esq., First Ass't. Corp. Counsel City of Binghamton …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 95-5
… in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal … issued to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues … which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, Article 6 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5