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Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget does not include a tax overlay or provisions for infrastructure needs. There …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9DiNapoli Announces State Contract & Payment Actions for May 2014
… than 2,700 payments valued at more than $10 million due to fraud, waste or other improprieties. As the state’s chief … the playing field is level and taxpayers get the best value for their money. The independent audits ensure … $554.8 million with Skanska-Kiewit-Ecco III JV, to replace the Kosciuszko Bridge in New York City. $52.2 million …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli: Report Finds Mixed Job Picture in Upstate NY
… of 8.7 percent, representing increased purchasing power for many households. Other notable findings in the report … sector remains upstate’s largest employer, accounting for 21 percent of all jobs, followed by education and health … New York and the Mohawk Valley at 0.5 percent each. For a copy of the report, Uneven Progress: Upstate Employment …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… New York state will have to take multiple steps to increase renewable electricity generation to achieve the objectives of the Climate Leadership and … NYS will have to take multiple steps to increase renewable electricity generation to achieve the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … energy goals has made good progress on reaching its goals for distributed solar capacity and leveraged funds but is …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for … could pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, … zero greenhouse gas emissions by 2040 . Review of Shale Oil and Gas Companies Shale oil and gas companies under …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. … stemming from the transition. Comptroller DiNapoli’s Climate Action Plan takes a comprehensive approach to … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentForestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities … did not maintain adequate accounting records. The Board does not perform the required annual audit. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Bovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… to the Board and has not filed an annual financial report with OSC since 2008. The Board does not audit the financial … Board and should complete and file the delinquent reports with OSC. The Board should conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… due for cooperative services are settled in accordance with contractual provisions. BOCES does not have a policy to … Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTown of Rushford - Procurement (2020M-43)
Determine whether goods and services were procured in accordance with the Towns procurement policy and applicable statutes
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Binghamton City School District – Information Technology (2019M-147)
… (SLA) for information technology (IT) services provided by the Broome Tioga Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … Key Finding The Library System’s purchasing policy does not address New York State General Municipal Law bidding …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Village of Sagaponack – Claims Processing (2017M-124)
… 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population … Town of Colchester Financial Condition 2016M376 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 … covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Comptroller DiNapoli Releases Municipal Audits
… of Spencer , Village of Suffern and the City of Yonkers . "In today’s fiscal climate, budget transparency and … the water and sewer billing and collection process. In addition, the board does not properly monitor water loss. … unrealistic estimates of revenues and appropriations in the part-town general, part-town highway, sewer and water …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28