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School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Akron Fire Department – Financial Activities (2014M-196)
… whether Department controls were adequate to ensure that financial activity was properly recorded and reported and … members and is responsible for the Department’s overall financial management. The Board elects a Treasurer who acts … whether Department controls were adequate to ensure that financial activity was properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… and procedures to ensure that the Treasurer reconciles all bank statements with Department records and reports bank account activity to the Board monthly and annually. The … and procedures to ensure that the Treasurer reconciles all bank statements with Department records and reports bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… Local sales tax collections in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced … Local sales tax collections in New York grew by 129 in October compared to a year ago State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… to build reserves and other budgetary cushion, but many of the potential fiscal issues facing the city remain out of its direct control. The city faces substantial fiscal … reserves must keep up with spending growth. New York City is in a better place than it was two years ago, but clear …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesContract Advisory No. 3
… Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these are required fields when creating an … blank. Specifically, when the amendment is extending the contract period, do not complete the New Begin Date field as … be entered into the SFS, the renewal date must be provided by the agency in the Renewal/Amendment Beginning Date (“RAB …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemState Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… North Warren Central School District – Financial Condition Management (Warren County) The district's budgets … 30, 2016; four were overfunded. District officials also did not ensure that the extra-classroom activity funds cash … invoices examined were for appropriate school purposes, when officials do not seek competition when procuring goods …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and six mobile devices (32 percent) including gaming, streaming and shopping software. Officials did not establish …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) provides taxable assessed … reviews Changes to exemptions except those related to STAR, clergy and volunteer firefighters All assessment … Department SED each year to assist in the calculation of school state aid …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsService Retirement Benefit – Regional State Park Police Plan
… 25 years of regional state park or New York State police officer service. Or, you may qualify for a service … 60 before having served 25 years as a regional state park police officer. The Benefit With 25 years of creditable … including service other than as a regional state park police officer, you will receive an additional 1/60th (1.66 …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitAccidental Disability – Article 14 Benefits
… The application should be filed while you are still in active service. Active service is defined as: Service while on your … of absence for up to two years. If you are no longer in active service, you may be eligible if your Social Security …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityDiNapoli Releases Profile of State's Economic Development Agency
… 2013, ESDC reported that its programs helped create 2,424 jobs, a figure representing approximately 1.8 percent of net … programs work effectively together or create well-paying jobs. The report suggests developing more detailed and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyComptroller DiNapoli Releases Municipal Audits
… completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer … did not maintain diesel fuel inventory records. Baldwin Public Library – Payroll (Nassau County) Auditors found the …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… misused as much as $50,000 generated by the town’s senior center, according to an audit released today by State … offers various services to residents through its senior center, including providing food, coffee, bingo games, and … The town’s recreation director is responsible for the center’s financial activities. DiNapoli’s audit revealed the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… subsidiaries reconcile the logs to the corresponding fuel supplier invoices; Work with the supplier to ensure the fuel pump gauges function properly; …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-program