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Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages … 5.9%. DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsArea #9 – Wireless Network – Information Technology Governance
… Although wireless environments and their related security systems can be quite complex, local government and school … written policies and procedures; Determining the optimal number, physical location and broadcasting power of wireless access points; Maintaining an inventory of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… is submitted, the Bureau of State Expenditures will contact OSC’s Bureau of Payroll Services to verify the amount … or payment of deceased legislator benefits, please contact the Bureau of State Expenditures’ Customer Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsEstablishing the Standard Work Day – Enhanced Reporting
… job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, DiNapoli’s office has completed the initial … New York State Comptroller Thomas P DiNapoli today announced fiscal stress rankings for several upstate …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Facility Structure, Safety, and Health Code Waivers (Follow-Up)
… audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are … in place at a given facility, nor could it identify the code violations that had been waived at those facilities. … of Health: Facility Structure, Safety, and Health Code Waivers ( 2014-S-27 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followAccounts Payable Advisory No. 4
… year – NO SPACES. For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the … Field: 5184741212975071512. Summary bills: 10-Digit Bill Number followed by the ending service date in the format … year – NO SPACES. For example, to pay a Verizon summary bill with the 10-digit bill number 1234567890 for the service …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… adopted purchasing and investment policies, as required by statute. The Board also has not ensured that written … to the Board, the informal bank reconciliations prepared by the Treasurer were not a part of those reports. The … records to the bank statements monthly, follow up on any differences, document such reconciliations and provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… is operated in accordance with its bylaws, and is governed by an eight-member Board of Trustees. The Department’s … a bank balance that was about $34,100 higher than reported on the Department’s books. The Board allows two individuals, … Supervise any accounting activities for accounts handled by others. Ensure that an annual independent audit is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOrange County Community College – Information Technology and Financial Activities (2017M-111)
… has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the … appropriate computer use and security or provide training on policies, cybersecurity or the financial software … application. Improve server rooms’ physical security by installing fire suppression systems, automatic temperature …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialLaurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie … and school buildings. Our tests included regular hours, overtime and the use of accrued leave time such as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… District is located in Suffolk County and is governed by the Board of Education which comprises seven elected … years’ budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… 22 percent over the past 10 years. The District is managed by a Board of Education comprising five elected members. The … adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or sharing them with other districts, and saving money on energy costs. Given the District’s declining enrollment …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188