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Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson is located … 6,700 residents. The City is governed by the Common Council, the legislative body which comprises the President …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Hughsonville Fire Company – Financial Activities (2014M-201)
… 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of Trustees, provides volunteer manpower …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk … 1,200 homes and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… budget. Develop written policies or procedures regarding how hours worked are to be recorded consistent with CBA …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… budget, the City will have exhausted 92.3 percent of its taxing authority and the City’s ability to increase property …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … your early retirement age, your benefit will be reduced by the percentages shown: 6.67 percent for each year your … your vested pension at the earliest possible date, file a retirement application within 90 days before you first …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… submit an Application for Refund of Excess Contributions (RS5195) . For all members , withdrawing contributions may …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCity of Yonkers – Budget Review (B6-14-14) - Revised
… The budget includes $5.3 million in revenue generated by red light cameras; the legislation authorizing this revenue … if revenues begin to fall short of expectations. If the red light camera legislation is not approved, reduce …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedOpinion 91-59
… by the special act (see 1991 Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; 1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 92-37
… on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State … STATE COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a fire district to include the territory of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Oversight of Persons Convicted of Driving While Intoxicated
… are subject to a range of sanctions including, but not limited to, license suspension or revocation, significant … persons sentenced for DWI on or after August 15, 2010 to install and maintain an ignition interlock device (IID) in … preset into the IID (.025 in New York State), the IID will send an alert to the device manufacturer and prevent the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Tracking System (APT), the Financial Management System (FMS), and the HHS (Health and Human Services) Accelerator for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesOpinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 94-2
… or statutory amendments that bear on the issues discussed in the opinion. CITIES--Fees (exemption from parking meter … VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of express statutory authority, a city may not … parking meter fees when parking their personal vehicles in the city's on-street parking meter zones. Currently, the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… reverses the pool’s dramatic growth of 25% in 2020 and 15% in 2021. In 2022, Wall Street’s pretax profits fell 56% … while the CFY 2023 financial plan assumed a decrease of 35.6% for the securities industry. The securities industry also … in more than two decades. DiNapoli estimates that 1 in 11 jobs in the city is either directly or indirectly …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionImplications for the Future – 2023 Financial Condition Report
… Remains Looking ahead, numerous factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is more likely than not. These … Looking ahead numerous factors will continue to present risks to economic growth and many forecasters …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureState Comptroller DiNapoli Releases State Audits
… fees. State University of New York (SUNY): Compliance With Payment Card Industry Standards (2015-S-65) SUNY schools were …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits