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Mitigation for Extreme Weather Conditions and Flooding
… for the winter season. For example: Our review of 13 pieces of snow-fighting equipment found there was no …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingOversight of Residential Domestic Violence Programs
… issues than in the earlier information. Therefore, we question whether we would have found more serious issues had … State confidentiality laws. However, OSC auditors did not ask OCFS for access to information that would violate any …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Comptroller DiNapoli Releases Audits
… with state requirements in the RCM, including $479,500 in compensation to the executive and assistant executive …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… petty cash account funds totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… and Duties (authority to provide health insurance coverage for former school board members) INSURANCE LAW, ARTICLE 47; … in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board … in the school district's local health insurance plan for Part B Medicare insurance premiums paid by the former …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… said. “Our pension fund has long-supported climate aware strategies, and this expansion of our commitment offers a … with New York state by developing this customized method for reducing their portfolio's carbon emissions in a manner … said Hugh Lawson, head of ESG and Impact Investing for Goldman Sachs Asset Management. The low emission index …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over … had a 2010 population of 62,259. The County is governed by an elected 14-member Board of Representatives. It uses …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Comptroller DiNapoli Statement on New Immigration Ban
… not just un-American, but detrimental to the economy. As my recent reports have shown, our rich diversity of cultures …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banWatkins Glen Central School District - Financial Management (2019M-57)
… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Eastport-South Manor Central School District – Building Safety (2020M-18)
… whether District officials provided effective oversight to ensure compliance with required building safety at the … leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Other Bulletin No. 15
… or as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityCUNY Bulletin No. CU-360
… in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount Assistant Chief Architect … in Bargaining Unit SJ in the following titles: Title New Biweekly Deduction Amount Broadcast Associate (Full-time … in Bargaining Unit TP in the following title: Title New Biweekly Deduction Amount Project Manager 2 $34.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeState Comptroller DiNapoli Statement on New York City Preliminary Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 … State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetCassadaga Valley Central School District – Financial Condition (2013M-249)
… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the … balance that the Board appropriated as a funding source in the general fund budgets for the same five-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Opinion 90-3
… real property tax are determined pursuant to Title 2 of Article 8 of the Real Property Tax Law, the determination of … real property in a village is determined pursuant to Article 8 of the Real Property Tax Law. We have been asked … using full valuations determined pursuant to Title 2 of Article 8 of the Real Property Tax Law. Tax Law, §1262(d) …
https://www.osc.ny.gov/legal-opinions/opinion-90-3State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … with incorrect information pertaining to other health insurance coverage that recipients had; $3.1 million in … four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsCity of Troy – Budget Review (B5-14-23)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… CFRs for two rate-based special education programs that it operated: Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2