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Gloversville 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-fOpinion 90-35
… CONTRACTS -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or … subdivision will spend in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the … district. You state that the district has budgeted $5,000 for fuel oil and usually does not expend over $5000 for this …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 96-1
… BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… have joined the securities industry, which accounts for the slight decline in the average bonus. “Wall Street’s … said. “While these bonuses affect income tax revenues for the state and city, both budgeted for larger declines so the impact on projected revenues …
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
… to take advantage of this presumption? Will this law grant me an accidental disability benefit? I am an active member. … an accidental disability benefit. Does this law provide me with any additional retirement benefit? I am retired and … done at one of the above locations. Will this law grant me an accidental disability benefit? No, this law only …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… Bank, in Clinton Hill, Brooklyn and Spring Bank, in the South Bronx, to highlight the importance of Banking Development Districts (BDDs). The Comptroller's Office has deposited $10 million in state … Savings Bank in Clinton Hill Brooklyn and Spring Bank in the South Bronx to highlight the importance of Banking …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… administer Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies … plans, and plans reimburse health care providers directly for services provided to enrollees. For individuals enrolled in both Medicaid and Medicare Part …
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
… affordable, safe, secure, and reliable access to electric, gas, steam,telecommunications, and water services for New … the statutory authority to pursue civil penalties against gas and electric utilities. The Department’s responsibilities … Additionally, the Department monitors major electric and gas utilities’ performance related to benchmarks set in …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsPayroll Improvement Project Bulletin No. PIP-010
… page will be converted to the USA-Pension Plans page. With the exception of Retirement Plan Type and Benefit Plan, … (No Retirement Option) as soon as possible. Agencies must test and update any PS Queries they run that refer to the …
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
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsCarmel 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
… New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … of the property determines how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, … property on a daily basis such as fuel, insurance) data for most rental and other income producing properties through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases Audits
… Oil Storage Facilities (MOSFs) reporting and facility registration, as well as a lack of facility data analysis to … vacant (for over 3.5 years), leased to a vendor to make warranty repairs, and licensed twice; once as a parking lot …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… pandemic. While lower bonuses affect income tax revenues for the state and city, our economic recovery does not depend … restaurants and construction must continue to improve for the city and state to fully recover.” The $33.7 billion bonus pool for 2022 was 21% lower than the previous year’s record of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… production, squeeze profits, and lead to higher prices for consumers. “There is real concern in rural New York about … conservation reserve programs and technical assistance for environmental projects. Nearly every county in New York … DiNapoli’s report breaks down changes to federal funding for agriculture, including reductions over 10 years of $1.8 …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionProblem Gambling Treatment Program (Follow-Up)
… of Addiction Services and Supports (OASAS) is responsible for administering the State’s problem gambling treatment … and recovery services; developing minimum standards for treatment; establishing core competencies for treatment professionals and service providers; and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followVillage of Ocean Beach – Credit Card Usage (2022M-206)
… purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206