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Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… the District’s financial operations. Furthermore, there is an increased risk of theft, waste and abuse of District … AFR for the last five fiscal years and the current year is overdue. In addition, the current Treasurer did not … on the District’s response are included in Appendix C. We conducted this audit pursuant to Article V, Section 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Middlesex Fire District – Fiscal Transparency (2025M-130)
… as the District’s chief fiscal officer. The Treasurer is responsible for the custody, receipt, disbursement and … 1 to file the AFRs. When AFRs are not filed, transparency is diminished and the Board, District residents, taxpayers, … Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130State Agencies Bulletin No. 1243
… CUNY TIER 6 6PCT The annual salary for an Hourly employee is calculated by multiplying the hourly rate by 80 and then by 26. The annual salary for a Biweekly employee is calculated by multiplying the biweekly rate by 26. Part … enrollees with an election date greater than 4/1/13, it is the agencies’ responsibility to identify the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… villages across the State. The Town of Niskayuna (Town) is one of the local governments included in our review. The Town is located in Schenectady County. Key Findings Our review … would be realized nor developed a cost savings plan. This is not an appropriate budgeting method. As a result, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11City of Glen Cove – Budget Review (B7-15-17)
… year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of … with one-shot revenues that may not materialize in 2016 is imprudent. The City included $3.5 million in revenue in … should review this revenue and determine whether it is likely to be realized during 2016. City officials should …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17City of Yonkers – Budget Review (B17-6-10)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … The Yonkers Public School District’s budget request is $589.4 million for appropriations; however, the City’s … overtime could be underestimated, and Social Security tax is underestimated. The City’s proposed budget does not …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… the state meet its ambitious clean energy goals. “New York is rightfully trying to lead the way to a clean energy … within one year of a completed application, but there is no requirement for ORES to track or account for how long … may experience similar delays if the permit process is not improved. To prevent delays, DiNapoli recommended ORES …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: 33 School Districts Reported in Fiscal Stress
… in fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school … factors causing their fiscal stress, each district should address these problems today,” said DiNapoli. “My Fiscal … Union Free School District (Washington County), Northern Adirondack Central School District (Clinton County), Norwich …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Police Bulletin No. SP-109
… a member to serve in an “Acting” capacity. This member is entitled to receive the difference in pay between the … to receive the out-of-title compensation. This payment is pensionable and included in the calculation of Overtime. … in the same pay period in which the out-of-title payment is submitted: Employee’s current title and salary “Acting” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Charter School … District officials have no assurance that fuel purchased is properly accounted for and used only for district purposes. In addition, there is an increased risk that fuel leaks or losses could remain …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Garden City … to obtain written preapproval for working overtime, there is no assurance that overtime costs are accurate. Gowanda … years. Furthermore, when unused appropriated fund balance is added back, the district’s recalculated unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… the Common Retirement Fund’s investments.” YUM! Brands is one of the world’s largest restaurant companies with … in more than 130 countries and territories. Wendy’s is the third largest quick-service hamburger chain in the … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Arlington Fire … conference or training. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… The New York State Common Retirement Fund (Fund) has committed … Investments and Climate Solutions (SICS) Program, State Comptroller Thomas P. DiNapoli, trustee of the Fund, … investment risks, it also creates opportunities for the state pension fund to invest in the companies and funds that …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsState Comptroller DiNapoli Releases Municipal Audits
… not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the … sit idle without a specific purpose to benefit the town is not in the public’s best interest. Laurens Fire District – …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." … fund improvements. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village of … professional services. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… aspects of the order have not been fully addressed. There is limited assurance OGS has created a complete catalogue of … population of publishable data that it maintains so there is limited assurance it provided a complete catalogue or … in the initial audit. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… and investors confront the climate emergency, ExxonMobil is carrying on as if nothing has changed. It is crystal clear to us that ExxonMobil’s inadequate response … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersState Agencies Bulletin No. 1199
… Employees Employees who receive employer and/or union (M/C, PEF, and/or CSEA) paid qualified educational assistance … to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 … provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefits