Search
Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… and administrative operations, protecting IT assets is critical. Key Recommendations Adopt and enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112DiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… to improve how it informs the public of potential hazards in public drinking water systems and ensure proper actions … "Safe drinking water is a basic need and, as we learned in the wake of widespread problems in Hoosick Falls and Newburgh, the state must step up its …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsOpinion 91-5
… CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous … was incorporated should be treated as debt of the village for purposes of calculating the village's constitutional debt limit if the debt was issued for a purpose enumerated in Village Law, §17-1726. If the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalState Agencies Bulletin No. 1996.2
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Association (CSEA), the Public Employees Federation (PEF), NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.1
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Association (CSEA), the Public Employees Federation (PEF), NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.3
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Association (CSEA), the Public Employees Federation (PEF), NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainOversight of Direct Placement of Children (Follow-Up)
… welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, … District to supervise the placement. Most of the standards for foster care do not apply to children in direct placement; … Districts to document that a placement can safely provide for the needs of the child. Local Districts must also provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… to enforce existing ACS policies may have led to this increase. Everyone entering and leaving the facilities is … find it and notify a supervisor. ACS officials said the increase in contraband being found was due to added …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … Key Findings The bylaws do not specify who is responsible for approving bills for payments and for reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190DiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… Agency (NYCIDA) approved tax breaks and other incentives for businesses even though it lacked required financial … selection and monitoring, there’s little accounting for the benefits the public gets from these tax breaks and … mortgage recording taxes, with some benefits continuing for up to 30 years. Companies have to show why they would not …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationComptroller DiNapoli Statement on 15th Anniversary of 9/11
… York and the nation have come a long way. Our mourning for those who lost their lives will never end, but there is …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Village of Washingtonville – Budget Review (B24-6-1)
… submitted to the Office of the New York State Comptroller for examination and recommendations. Key Findings The scope … of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes … the Village may expend, as the Village did not provide salary schedules and most of the expenditures have not been …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will decline in Fiscal Year … percent of payroll to 24.7 percent of payroll. “The state pension fund’s solid investment performance has delivered …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background … operating expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library … The account clerk and/or Director reviews invoices for department head approvals before printing checks and a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166CUNY Bulletin No. CU-821
… is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining … is to notify agencies of an automatic dues increase for employees represented by IBT Local 237 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31DiNapoli Releases January State Cash Report
… economic conditions that we are watching closely, but for now our financial position remains strong.” Year-to-date … billion were $4.4 billion, or 7.5 percent, over last year for the same period. Tax receipts were $547.2 million over … totaling over $8 billion received since April 2014. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative