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Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period … The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, … approximately $11.5 million. Key Findings The Board has not adopted structurally balanced budgets nor has it adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Franklin Square Union Free School District – Fund Balance (2016M-129)
… 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of … schools with approximately 1,840 students, is governed by a five-member Board of Education. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129State Comptroller DiNapoli Releases Audits
… State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From … Specifically, the BOE has planned for and spent funds for the activities described in its cybersecurity plan. Although a portion of the funds remains unspent as of February 2021, the BOE has …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … in each year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… generating solid investment returns so public workers can have a secure retirement.” Through its In-State Private …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityOgdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … all aspects of payroll transactions. If it is not feasible to adequately segregate these duties, District officials … independent employee also should compare payroll registers to source documents. … Ogdensburg City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Opinion 91-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR …
https://www.osc.ny.gov/legal-opinions/opinion-91-17State Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave … risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Fiscal Stress Down Slightly in Villages
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has identified 18 villages in … stress,” and 11 as “susceptible to fiscal stress.” Last year, a total of 22 villages were listed in fiscal stress. … districts . In April, scores for the 17 cities with non-calendar fiscal years will be released. In September, his …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesState Comptroller DiNapoli Releases Municipal Audits
… identify and correct errors. As a result, the clerk bank account had a cash shortage of $647 as of Dec. 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 as of Oct. … accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… New York State Comptroller Thomas P. DiNapoli today released an … fiduciary and conflict of interest review of the New York State Common Retirement Fund (Fund) that commended the … nsion/NYSCRF_Fiduciary_and_Conflict_of_Interest_Review_2016.pdf About the New York State Common Retirement Fund The New …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingOversight of the Pesticide Reporting Law
… Purpose To determine the accuracy and completeness of the Department … the period January 1, 2013 through December 31, 2015, and to determine the status of the Department’s efforts to … to verify the accuracy of the information and does not do so. The Department, Cornell, and the HRSB are aware of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawCUNY Bulletin No. CU-737
… who have not received a paycheck since 09/09/2021, and to provide agencies instructions for the use of Action … CUNY agencies, employee records that have been inactive and meet the other specific criteria listed in the Affected … Description, Employee Name, EmplID Number, Empl Record and the Effective Date of the Last Paycheck. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesTown of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Terms of Service
… provides these Services subject to the following Terms of Service ("TOS"). The TOS may be updated by OSC from … Services pages. All such terms of service, guidelines and rules are hereby incorporated by reference into the TOS. … ON A COMPUTER SCREEN OR WHILE USING THE SERVICES. CERTAIN CONDITIONS MAY INDUCE PREVIOUSLY UNDETECTED EPILEPTIC …
https://www.osc.ny.gov/online-services/terms-serviceClyde-Savannah Central School District – Network Access Controls (2020M-122)
… environment and administrative operations, protecting IT assets becomes more critical. Key Recommendations Regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Vested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 5 — your 55th birthday. Tier 6 — your 63rd birthday. Your Vested Benefit Your vested retirement benefit is 1/60th (1.66 percent) of …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Regional State Park Police Plan
… is payable for your lifetime. You may elect one of several payment options to provide for a continuing payment to a designated beneficiary of your choosing after …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitNew York’s Economy and Finances in the COVID-19 Era
… and April, with a limited employment rebound in May and June. While previously available data have shown especially … size have been receiving emergency maximum benefits. As a result, average monthly SNAP expenditures in New York (funded …
https://www.osc.ny.gov/reports/covid-19-december-16-2020