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State Comptroller DiNapoli Releases Audits
… and Emergency Services: Continuity of Operations Planning (COOP) (Follow-Up) (2019-F-13) An initial audit issued in … they had incorporated certain essential features of the COOP best practices endorsed by the division. Auditors also …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … tax moneys to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to … Whether the Montgomery Fire Department Volunteer Exempt Firemens …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… such, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for … entities such as units of local government and non-profit corporations. LPAs are subrecipients of pass-through funds …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingTown of Oxford – Financial Condition (2024M-135)
… – December 31, 2023. We extended our audit period back to December 31, 2007 to analyze fund balance trends, back to March 24, 2017 to compare current findings to the previous … financial information which hindered its ability to monitor the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Agencies Bulletin No. 191
… To inform agencies of the new earn codes and increased rates, and to provide agency instructions. Affected Employees … 11/02/00 (Institution). The new codes and the increased rates should be used beginning in Pay period 14L. Background … for NYSCOPBA and Rent Regulations) OSC has increased the rates associated with existing codes for Intermittent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andDiNapoli Releases Analysis of Enacted State Budget
… and limits transparency of state spending, according to a report released today by State Comptroller Thomas P. … from a year earlier, due to strong PIT revenues late in the year, unanticipated monetary settlements and … proposal. The largest change from the Executive proposal is a $398.5 million increase in borrowing authority for SAM. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetMore About This Retirement Plan – Article 14 Benefits
… Fire Retirement System members who joined on or after July 1, 2009 and before January 9, 2010. Throughout this publication, you will find … and Local Police and Fire Retirement System VO1644 (Rev. 9/11) …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planHumphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Greece Central School District – Retiree Health Insurance (2016M-54)
… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Altona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Leaves of Absence – State Police Plan
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceState Agencies Bulletin No. 414
… or recertification by the Office of Court Administration (OCA). Overview Transactions such as hires, rehires, returns … system each payroll period, require certification by OCA before paychecks for the affected employees can be … until the employee has been appropriately recertified by OCA. Each payroll period, OSC will produce a report that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsComptroller DiNapoli Releases Municipal Audits
… time used and earned, without oversight and independent verification by town officials. Lakeview Public Library – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Public Authorities
… The Public Authorities Reporting Information System (PARIS) is the online reporting system that allows public … as required by law. Log In Request an Account – PARIS Account Authorization Form Instructions for Authorizers PARIS Help Desk Contact Information Transaction Number …
https://www.osc.ny.gov/public-authoritiesXII.4.B Certification of Vouchers – XII. Expenditures
… the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The individual … the Commissioner, Chancellor, or Executive Director. Voucher Authorizer – Any individual authorized to certify or … just, true and correct and, therefore, appropriate to pay. Voucher Authorizers can be identified through their system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… agreements were reached with casino and resort operator Las Vegas Sands Corp., computer networking company VeriSign …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … During the audit period, department officials held 26 fundraising events. While two members counted cash … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2017
… signs the 2022-23 State budget or a budget extender bill to provide for the continuing operation of State … signs the 2022-23 State budget or a budget extender bill to provide for the continuing operation of State … signs the 2022-23 State budget or a budget extender bill to provide for the continuing operation of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksCayuga County Community College – Information Technology (2013M-291)
… College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013. … owns. There is no formalized plan to review machines for installed software. The College could not provide purchase orders or other supporting documentation for five installed software programs that required licensing. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. … a population of 11,128. The City’s budgeted appropriations for 2014 were approximately $19.1 million. The City is … that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207