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Livingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the … North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State … tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key Finding The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxEast Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … qualified individuals, manages 93 housing units located on three properties in the Town and purchased a fourth …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … Two reserves have excess balances totaling $450,000, based on their intended use. During this time, real property taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… York City’s tentative property assessment roll suggests a bright spot for New York City’s finances entering fiscal year (FY) 2023, … city revenues are likely to experience improvement upward when they are updated in the Mayor's preliminary budget plan, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleWyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSchroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected seven-member Board of Education, … from the State. The District reported $3.4 million in the debt service fund as of June 30, 2014 but used general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District … should ensure that this designee does not sign checks on a regular basis, but only in the Treasurer’s absence or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Town of Gorham – Budgeting (2023M-181)
Determine whether the Town of Gorham Town Board Board adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Agencies Bulletin No. 315
… Affected Employees Employees with a TIAA/CREF record in PaySR, including employees whose TIAA record has been … not make contributions to the optional retirement program on behalf of the employee until "completion of one year of service, and continuance in service thereafter". This had always been interpreted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersDiNapoli: Fiscal Stress May be Looming for Glens Falls
… expenditures, much lower than that of the median city in New York (9 percent). The city had year-end cash balance that … in the no designation category, but its score fell just short of the ‘susceptible to fiscal stress’ category. For a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsCUNY Bulletin No. CU-561
… Uniform Allowance Payment Affected Employees Employees in the City University of New York (CUNY) campus security … for a uniform allowance payment to eligible employees. In addition, a revised memorandum dated 11/10/2016 from … University Payroll must submit the following information on the Time Entry Interface (NPAY502) using Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-561-december-2016-uniform-allowance-paymentComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… donated to her campaign fund. The public corruption case arose out of a cooperative federal-state partnership … on the Saratoga County Board of Supervisors. The case was investigated by the Comptroller’s Division of … Northern District of New York for their partnership. The case was handled by former Senior Assistant Attorney General …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingOpinion 92-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the …
https://www.osc.ny.gov/legal-opinions/opinion-92-37State Agencies Bulletin No. 601
… Purpose To explain how the OSC e-Government and payroll application …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsOversight of Child Protective Services
… COVID-19 pandemic. Calls decreased to just under 270,000 in 2020. If a call is received and OCFS staff determine there … child (i.e., under the age of 18) has been impaired or is in imminent danger of impairment because of the failure of a … problems that should be addressed statewide rather than on a case-by-case basis. Officials had not yet developed a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… working to reach participation goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is … including the current New NY Bridge project (the Tappan Zee Bridge replacement), the Authority must comply with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedComptroller DiNapoli Releases Municipal Audits
… discusses plans for future equipment purchases, a formal, long-term financial plan has not been developed. Columbia … Condition (Tioga County) Officials have relied heavily on appropriated fund balance to cover the shortfall between …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1