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Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… does not receive State funds or tax revenues or credits for its operations. Chapter 469 of the Laws of 1989 requires … York City and certain out-of-state customers. BuildSmart NY is the program created to carry out Executive Order 88 … On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … These budgeting practices created operating deficits that have contributed to ongoing fund balance deficits in the … revenue without which the fund balance deficit would have been even greater. The Board failed to audit all claims …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… “After extended deliberation, the Governor and Legislature have finalized a state budget. Major policy changes in the … felt across the state include the most significant changes to the Foundation Aid formula since its inception, … sizeable outyear budget gaps. Actions by Congress may also have a large impact on the state’s finances in the months …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 90-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … MUNICIPAL LAW, §90; 29 USC §201 et seq. : With respect to the provision of overtime compensation outside the context … are elected public officials (29 USCS §203[e][1][c][ii][I]) and certain staff members of such officials (29 USCS …
https://www.osc.ny.gov/legal-opinions/opinion-90-11City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, there was a … completion records were unreliable. As a result, officials have no assurance all individuals who should have completed the 2021 SHP Training did so. Key …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Medina Central School District - Reserve Funds (2019M-165)
… District’s reserve funds. Key Findings District officials have not performed an analysis of the reserves, as the … requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While … adopted in the Board’s meeting minutes, District officials have developed a plan to use $5.4 million from four general …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Chester Union Free School District – Information Technology (2021M-107)
… - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials adequately managed … corrective action. … Determine whether Chester Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… seeking competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Performance of Duty Disability – En-Con Police Officers Plan
… Eligibility You may be entitled to a performance of duty disability benefit if you are found … your duties, regardless of the amount of service you may have. You may also be eligible if you are permanently … the alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence …
https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disabilityState Comptroller DiNapoli Releases Municipal & School Audits
… All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including … being used; and approximately $12,000 in charges did not have adequate support to show what was purchased. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-266
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesLaFayette Central School District - Fixed Assets (2018M-073)
… accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording … assets with a value that exceeds the established threshold have a tag identifying them as District property. Review … records each year and ensure that they are accurate and up-to-date. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Tioga Central School District – Cash Management (2020M-83)
… interest rates, the District’s interest earnings could have increased by $215,120. Key Recommendations Prepare … funds are invested in a manner, within legal limits, to maximize interest earnings. District officials disagreed … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… brings the state pension fund’s holdings in Israel bonds to $267.8 million. “New York state’s pension fund buys Israel bonds because we have confidence in the spirit of innovation and tenacity of … bonds help support one of our nation’s strongest allies. I am heartened that so many other public funds have stepped …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsCity of Long Beach – Budget Review (B21-7-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6SUNY Bulletin No. SU-267
To inform campuses of OSCs automatic processing of the 2018 Retroactive UUP Salary Increase and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-267-2018-retroactive-salary-increase-psnu-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Niagara County) SHP training was not provided to all employees and elected officials. Of the 65 total … completion records were unreliable. As a result, officials have no assurance that all individuals who should have completed the 2021 SHP training did so. Cold Spring …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… If you die while in service, after becoming eligible to retire, an alternative death benefit may be payable. This … would equal the pension reserve under the plan that would have been established had you retired on your date of death. … vested member with at least ten years of credited service, have not retired, and you die more than one year after …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsDepew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … District realized such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key … officials generally agreed with our recommendations and have initiated or indicated they would initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … result, school officials allowed employees to be hired and have contact with students prior to receiving fingerprint … clearances and allowed independent contractors to have contact with students without first verifying they held …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0