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City of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli Announces State Contract and Payment Actions for February 2017
… to provide current information about the number and types of contracts and payments by the state. This builds on his … for February 2017: Major Contracts Approved Department of Agriculture and Markets $625,000 with Cornell University … Settlement; $3 million to Child and Family Services of Erie County; and $2.2 million to Mediation Matters, Inc. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017State Comptroller DiNapoli Releases Audits
… purpose of this report was to ascertain the total expenses that the Workers’ Compensation Board (Board) … were agreed to by the Board, to ascertain the Board’s expenses. Annual expenses to administer the Program totaled $215.3 million. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Opinion 88-18
… p 431 superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Green Economy Boosts Job Growth in New York
… and sustainability initiatives are creating new green occupations, as well as creating additional demand for … educational and workforce development programs to grow the green economy and help bolster New York’s pandemic recovery. … report found that the number of jobs influenced by the green economy in New York exceeded one million in 2019 and …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Hoags Corners Volunteer Fire Company Inc Internal Controls 2014M09 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… to open in the City of Buffalo. The School is governed by a Board of Trustees which has 12 members, including two parent representatives. The School’s 2013-14 fiscal year … does not address threshold amounts under which approval can be made by management, versus large purchases that would …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… prior to over-expending budget lines. While the credit card policy includes documentation requirements and … oversight controls. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Albany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationDisability Retirement – When Employees Retire
… can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s … as the employer, you also have the authority to file on behalf of your employee. When we receive a disability … the case and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOpinion 88-57
… certain income criteria are charged at a reduced rate. You ask whether a town, on behalf of a water district, may … You ask whether a town on behalf of a water district may …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (environmental review by … contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to applicants …
https://www.osc.ny.gov/legal-opinions/opinion-96-3West Valley Central School District - Financial Management (2018M-7)
… annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Enterprise Charter School – Enrollment and Billing (2014M-378)
… 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington Manor Fire District , Massapequa Water … P DiNapoli today announced his office completed audits of the Town of East Fishkill Village of Galway Huntington …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsAccidental Disability – Special 20- and 25-Year Plans
… perform your job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilitySelected Safety and Security Equipment at Subway Stations
… under warranty. EMD has set three days as a target for when a repair should be completed. For HPIs, EMD uses a … targets. One such option could include ensuring that, when technicians are reassigned after performing maintenance … the missed preventive maintenance tasks are given priority when technicians resume their regular schedule. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsComptroller DiNapoli Releases School District Audits
… policies and procedures regarding the continuing education cash receipts process. The district did not have adequate internal controls to ensure that cash receipts were properly accounted for due to internal …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits