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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … on diesel fuel purchases if town officials had used the New York State Office of General Services contract to … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… benefits. This booklet explains some of those benefits and the services available to you as a member of our system, … (service retirement benefits) if you meet the service and age requirements; Benefits you may receive if you become … plan booklet describes the benefits available to Tier 1 and 2 members who elected coverage under the Legislative and …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Small Businesses and the Economic Recovery: Work in Progress
… in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than … report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … have been significant improvements in several sectors, and applications for new businesses are surging, which bodes …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records … 850 non-New York STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll. … Thomas P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board … Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93NY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… on Facebook, Twitter and Alphabet to publicly report what they are doing to enforce the terms of service by which … each company asking their boards to provide information on what steps they have taken to enforce service agreements. The … called on Facebook Twitter and Alphabet to publicly report what they are doing to enforce the terms of service by which …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersComptroller DiNapoli Releases School Audits
… School District , Middle Country Central School District , Mount Markham Central School District , Nassau County Board … year’s appropriations, exceeding the statutory limit. Mount Markham Central School District – Reserve Funds …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsNewark School District Public Library – Board Oversight (2014M-54)
… and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and reports and … cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. Do not …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54DiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… and that they take steps to reduce their greenhouse gas emissions. About the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskState Comptroller DiNapoli Releases Municipal & School Audits
… needed remediation to reduce lead exposure in potable water outlets as required by state law and Department of … sample and test or properly exempt 140 of the 379 (37%) water outlets in the district because they did not have a … testing results identifying 29 of 181 (16%) sampled water outlets with actionable lead levels were never reported …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-51
… AND PREVENTION -- Contracts (additional payments for the services of private contractors); (cost of VFBL … -- Fire Protection Contracts (additional payments for the services of private contractors); (cost of VFBL … district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Town of Batavia – Water and Sewer Operations (2018M-12)
… with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfFire District Information
… with your account, please call our Local Government Help Desk at 1-866-321-8503 , option 1 (available Monday-Friday, … [pdf] Recent OSC Fire District Audit Reports Length of Service Award Programs (LOSAP) LOSAP Audit and Disclosure … at your Regional Office , or our Local Government Help Desk: [email protected] or 1-866-321-8503 , option 1. …
https://www.osc.ny.gov/local-government/resources/fire-district-informationCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… The District did not: Have proper documentation to support that a bus purchase totaling $121,928 was … is maintained. Provide the claims auditor with access to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216State Comptroller DiNapoli Releases Municipal Audits
… appropriate, accurate and approved. Village of Argyle – Water Billings and Collections (Washington County) Officials did not provide adequate oversight of water billing and collections. As a result, delinquent … were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … School Districts District extraclassroom activity ECA and event admissions funds were adequately safeguarded and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdf