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South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… time such as sick leave. For example, we selected six of 64 employees with custodial titles, eight of 83 employees … agreement with the accuracy of the employees’ information on the forms. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background … operating expenditures totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… adequately oversee the District’s financial operations. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fWillsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Frequently Asked Questions – World Trade Center Presumption
… but have since left public service. Would I be eligible to apply for World Trade Center accidental disability benefits? … but have since left public service. Would I be eligible to apply for World Trade Center accidental disability benefits? … Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… of a new banking development district in Clinton Hill and Prospect Heights, the first-such designation for our borough … challenges in securing a mortgage, bank account, or line of credit. The creation of Banking Development Districts …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesState Agencies Bulletin No. 1852.1
… for the designated part of the year by February 25, 2021. Cost of any Charges Incurred During Personal Usage Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid provides health care … covered the period January 1, 2008 through November 30, 2012. Our initial audit found the State’s Medicaid program … Medicaid Payments Made Pursuant to Medicare Part C ( 2012-S-133 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followLegal Aid Society
… and conditions of the contract. Background The Attorneys for Children Program (AFC Program) provides legal … To carry out the AFC Program in the New York City region, for the period January 1, 2010 through December 31, 2014, … $39,450,972, or 100 percent of the amount budgeted for the annual period. Key Findings We reviewed select …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEnforcement of Commission Orders and Other Agreements
… provide access to services to outlying areas, or enhance quality of service. These conditions are listed in Commission … electric reliability, gas safety, and utility service quality. While this information has not been used in …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsPayroll Improvement Project Bulletin No. PIP-010
… maintained separately in v 9.2. Refer to Payroll Bulletin PIP-014, ORP/VDC Arrears Deductions for details on those … Improvement Project mailbox. Please include “Bulletin No. PIP-010” in the Subject line of the email. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements … not ensure that disbursements were adequately supported, for appropriate purposes, and reviewed and approved before … 300 gift cards each worth $100 (totaling $30,975) for students for achieving certain grades on state exams but …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, submit an … add or subtract from the previously reported data in order to correct it in our system – Retirement Online will not … in a future annual bill. Do not make an adjustment to a member’s SCP, loan payments or contributions. These …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedCarmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Selected Controls Over the Property Tax Assessment Process
… and condos with more than three units, Market Value (MV) is determined by using income and expense data reported … Expense (RPIE) form. RPIE information is used to determine MV for large rental buildings, co-ops, and condos (11 units … current year levels to capture market conditions, and the MV is determined by applying a capitalization rate (expected …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases Audits
… of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit … the facility was also not used for periodic inspections or repairs. Since its construction in December 2004, the … School (NIS), Compliance with the Reimbursable Cost Manual (2017-S-20) NIS is a not-for-profit special …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0