Search
State Comptroller DiNapoli Releases School Audits
… practices and verify proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … employees. The board approves all salaries and pay rates in the various contracts for the instructional, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2303
… No. 1256 ) Effective April 2013, employee contribution rates are based on an employee’s annual wage, as required by … including salary not in PayServ. Employee Contribution Rates: Wages Contribution Rate $45,000.00 or less 3% … effective in Administration paychecks dated January 29, 2025 and Institution paychecks dated February 6, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing … summonses for unsafe conditions that appeared to mirror what auditors found at some sites, indicating that the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … by OSC, an agency shall not request a bank to provide any service in conjunction with a state bank account, except … to state accounts. State agencies may not enter into any agreement with any bank for the payment of compensation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOpinion 2002-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (whether … for designation as a seasonal limited use highway, in and of itself, does not trigger any requirement under …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 88-27
… disabled fireman who is granted an accidental disability retirement allowance or a retirement for disability incurred … for termination of his services. Pursuant to subdivision 4 of section 207-a, if a disabled fireman is not eligible for … c. 965, §1), which, inter alia , added subdivisions 2 and 4, it was clear that a permanently disabled fireman would be …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Corporate Governance
… Comptroller DiNapoli uses his voice as a major investor to identify and mitigate risk, and improve corporate policies … Failure to establish robust DEI policies and practices can result in reputational damage, talent attrition, and … to understand a broad range of perspectives, which can lead to more informed decision-making and a competitive edge …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceWalton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Alabama – Town Clerk Operations (2013M-369)
… The Clerk, as the Tax Collector, did not deposit or remit real property taxes received in a timely manner. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Salem – Financial Management (2015M-295)
… 1, 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100State Agencies Bulletin No. 1044
To notify agencies that the pensionable overtime earnings limit for calendar year 2011 is $1545000
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesSaratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. … Saratoga County Water Authority Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher payments … Operations REV. 03/19/2012 … Agencies are required to make every effort to properly allocate state voucher payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVillage of Endicott – Disbursements (2021M-124)
… Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, … in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172