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Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben … process. While Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail … are approved prior to payment and supporting documentation is properly maintained. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityComptroller DiNapoli Releases Municipal Audits
… County) The board adopted budgets that were not based on sound and realistic revenue estimates. The board …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Attica Central School District – Financial Management (2016M-127)
… Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial … $6.4 million. Key Findings The Town’s financial report did not properly reflect the true financial condition of the … If the necessary adjustments were made the Town would have reported a positive fund balance of $451 in the sewer …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Fund Financial Data – 2023 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataNorth Greenbush Common School District – Budgeting (2016M-112)
… Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. … its students to attend one of four other school districts, is governed by an elected three-member Board of Education. … that result in the appropriation of fund balance that is not used to finance District operations. Reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Sullivan County – Fiscal Stress (2013M-81)
Sullivan County Fiscal Stress 2013M81
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in … an individual appointed to fill a vacancy in the office of commissioner is entitled to at least the salary paid to …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Avoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject a DRO. Orders that are vague, contain inconsistent … or contradictory provisions, or are contradictory to plan requirements or New York State law, will be rejected. … for rejection may include: Qualified Status — References to a qualified status, the Employee Retirement Income …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droPayroll Improvement Project Bulletin No. PIP-009
… Purpose The purpose of this bulletin is to notify agencies of the approach to Agency Testing and … All agency PayServ users are affected. Background OSC is preparing to upgrade PayServ from PeopleSoft version 9.1 to version 9.2. Agency participation is required during Agency Testing and Training, which will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Attorney General Schneiderman, Mr. Wills was convicted and is serving prison time." "New Yorkers trust that their … said Attorney General Schneiderman . "No public servant is above the law, and we'll continue to root out and … and sentenced to two to six years in prison (which he is currently serving), as well as a $5,000 fine and more than …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsPublic Health – 2022 Financial Condition Report
… to peak at over 7.9 million in SFY 2022-23 and return to near pre-pandemic levels of approximately 6.1 million …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public authority, or … Repayment agreements are agreements between the State and a municipality public authority or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Pioneer Natural Resources Co., Hess Corp. and Chesapeake Energy Corp., that have failed to demonstrate they are … to transition the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As market forces and new policies drive the energy transition, we must align our investments with a …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesState Police Bulletin No. SP-217
… Purpose The purpose of this bulletin is to inform the Division of State Police of … bi-weekly 8 Year Seniority Payment amount effective April 1, 2021 for Investigators and Senior Investigators in … Date Annual Addl Earnings: $1,519 Earnings End Date: Leave Blank Goal Balance Leave Blank The State Police bi-weekly, 8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newTown of Cohocton – Procurement (2025M-13)
… goods and services are acquired in a cost-effective manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases School Audits
… completed audits of the Bradford Central School District , Corning City School District , East Moriches Union Free … year or a total of $350,000 over the last three years. Corning City School District – Procurement (Chemung County) … completed audits of the Bradford Central School District Corning City School District East Moriches Union Free School …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71