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Division of Housing and Community Renewal Bulletin No. DH-22
… of 2006 which provides for a change to the rules governing Longevity Payments for employees represented by Bargaining … be eligible to receive their five (5) and ten (10) year Longevity Payments effective on the first day of the pay … who received a five (5) or ten (10) year Longevity Payment effective 4/1/04 or later and who are eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesCity of Binghamton – City Operations (2015M-280)
… insurance costs increased by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials … a comprehensive plan to reduce the outstanding debt or only issue debt when other funds are not available. If … could issue short-term debt, such as budget notes or bond anticipation notes. Continue to assess refuse …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280School Districts’ Energy Performance Contracts (2015-MR-1)
… entered into by the five school districts for the period June 1, 2005 through November 10, 2014. Background An EPC is … had an EPC that was approved between February 2009 and June 2011 with total capital project costs of approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… preparation. The Board did not ensure that the former or current Clerk-Treasurer filed the AUD in a timely manner. … Also, the current Clerk-Treasurer did not file the 2013-14 or 2014-15 property tax cap computation with OSC as required. … did not ensure that the proper rates of pay were paid or certify the payrolls from April through November 2013. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many … of a recession grow. Inflation is still too high, and New York still has not regained all the jobs lost during the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mRapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit … card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit … purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected members. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these employees … selected for audit were documented and adhered to State travel rules and regulations. We found minor instances …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… a Justice Court with two elected Justices, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Service-Disabled Veteran-Owned Businesses
… as SDVOBs, and aims to increase their participation in State contracts, with a goal of 6% of statewide agency … State agencies must make good faith efforts to use SDVOBs in procurement. The Office of the State Comptroller is committed to incorporating the use of SDVOBs in various procurement activities to promote greater …
https://www.osc.ny.gov/state-vendors/sdvobCity of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… to six Board members and the Chief. $44,820 for domestic flights and lodging in, among other places, Dallas, Texas; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1XIII.10 Overview – XIII. Employee Expense Reimbursement
… This section provides Agencies with guidance on how to process a refund owed to the State by an employee using … occur for various reasons. For example, an employee may have: (i) received a duplicate payment, (ii) been paid in … employees. If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… enter authorizations to increase or decrease the available balance of its ASAP accounts. On a daily basis, OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … a levy growth rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their … The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTown of Chautauqua – Fiscal Stress (2013M-220)
… all necessary appropriations and that the amounts budgeted are reasonable. Monitor the actual revenues received against …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220