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Opinion 88-73
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to … FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN … suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that … To determine whether the New York City Department of Finance identifies and collects fines and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesState Comptroller DiNapoli Releases School District Audits
… million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsContinuity of Operations Planning
… Recommendations Incorporate the results of our audit into upcoming COOP training to State agencies. Provide technical …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningDirect Deposit for New State Employees
Requires the payment of salaries by direct deposit for state employees hired after January 1 2021
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-1Ending Your Membership – State Police Plan
… ; If you transfer your membership to another New York State public retirement system; If you retire; or If you die. … State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May … Key Findings NYSDOL does not have complete and accurate inmate records, which limits its ability to effectively … or county Jails to obtain accurate and complete inmate data. Continue to improve monitoring efforts to stop …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyState Comptroller DiNapoli Releases Municipal Audits
… or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract pricing … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… the fund balance policy. Ripley Central School District – Payroll and Leave Accruals (Chautauqua County) While the district’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371) BOCES officials designed and implemented adequate payroll procedures to ensure that employees were accurately …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure … agreements. Rye Neck Union Free School District – Health Insurance Cost Savings (Westchester County) District … by offering a buyout in lieu of health insurance coverage. Total savings could range between approximately …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… that certain goods and services related to the 2021-22 capital improvement project (CIP) were procured in accordance … with district policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … Central School District – Network User Account Access and Application User Accounts and Permissions (Erie County) …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery … capital plan or clearly identify the source of funding for the capital reserves as a part of the budgeting process. … the board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Quaker Street Fire District – … were not deposited intact. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Therefore, there was no segregation of duties. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDirect Deposit for New State Employees
Requires the payment of salaries by direct deposit for state employees hired after January 1 2018
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employeesChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident … the filing deadlines have passed. The District may also lose the remaining $82,244 in State aid if officials do not … for reimbursement by June 30, 2024. District officials did not establish policies and procedures to ensure State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid