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City of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal … lack of established policies and procedures. Instead of writing individual checks to reimburse employees, officials … and disbursed cash reimbursements to employees. The former Director was able to earn comp time in excess of the limit …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Efficiency of Warehouse Space
… Our audit covered the period January 1, 2014 through March 29, 2019. About the Program The Spending and Government … issued to all State agencies inquiring about warehouse and storage space and the associated costs, because there was no … in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the … of federal domestic assistance programs and directs the General Services Administration and the Director of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedInternal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected … whether the Division of Alcoholic Beverage ControlState Liquor Authority has adequate controls over selected …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, according to … the first time municipalities with a fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent … growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 according to …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest … calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the “Big …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 … is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be transparent and communicate how …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planCooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt and interest costs if it issues debt for these special projects. The City’s adopted budget …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Comptroller DiNapoli Releases School Audits
… School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, … annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … However, officials did not update the salaries contained in offer letters when changes were made after the letters …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Contract Advisory No. 23
… and vendor responsibility determinations. This is a reminder that State agencies should ensure all authorized … order to avoid unnecessary delays in processing times. To add a new signatory, State agencies must submit an original … must sign the letter. Forms should be submitted to the address listed below. Office of the State Comptroller Bureau …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sOrdinary Disability – Article 14 Benefits
… you must: Be unable to perform your duties because of a permanent physical or mental incapacity; Have five years … Filing You, your employer, or someone authorized with your power of attorney may file your Application for Article 14 Disability …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… would be more beneficial, most members can use our benefit calculator to estimate your pension using the “vested …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCity of Glen Cove – Budget Review (B7-14-16)
… such as tax certiorari judgments and termination payments, with debt when it should be funding such expenditures with operating revenues. The City continues the practice of supporting operating expenditures with unrealistic revenue estimates and one-shot revenues. The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16