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Rapids Fire Company – Credit Cards (2023M-86)
… the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Georgetown Fire District – Board Oversight (2014M-264)
… separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the … and that annual financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Yaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… transactions but does not have a sufficient written online banking agreement. Key Recommendations Adopt budgets with … Ensure that the Town has a sufficient written online banking agreement. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Tri-Valley Central School District – Budgeting (2014M-094)
… District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt … increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialSchool Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees … Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Opinion 2009-1
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Member Contributions
… on your retirement plan. Your contribution balance earns interest annually and determines the amount you would be eligible to borrow if you decided to take a NYSLRS loan . Contributions earn 5 percent annual interest for … service. Annualized Wage or Actual Earnings Contribution Rate $45,000 or less 3.00% $45,000.01 to $55,000 3.50% …
https://www.osc.ny.gov/retirement/members/member-contributionsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of … The New York City Administration for Children Services must improve its oversight and monitoring of youth …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthState Police Bulletin No. SP-189
… Unit 17. Effective Date(s) The increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and … Type Payment Effective Dates Check Date 07, 17 Hazard Duty Pay Administration 1 Lag 11/01/2018 05/01/2019 07, 17 … (Administration) are eligible for increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeState Agencies Bulletin No. 1470
… noted above for the employee’s Pay Cycle/Pay Period Type. Goal Amount: The sum of gross earnings YTD for Earnings Codes … on any record number , the Earnings field is equal to the Goal Amount for this record number divided by 39 and rounded … on all record numbers , the Earnings field is equal to the Goal Amount for this record number. Bargaining Unit 91 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… positive, we still need to see how holiday sales and Wall Street bonuses contribute to the state’s financial position …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… participation goals. According to DASNY: For the fiscal year ended March 31, 2012, it paid MWBEs $200.3 million out … a MWBE participation rate of 23.2 percent. For the fiscal year ended March 31, 2013, it paid MWBEs $181.8 million out … in total contract payments, for a participation rate of 21.7 percent; and For the nine months ended Dec. 31, 2013, it …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 95-31
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … in this matter (see Memorandum of the Association of Towns for L 1977, ch 827, enacting section 207-m, dated July 22, …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that … is exempt from paying that portion of its cable television bill which is designated as a franchise fee …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Calls for Improvements to Capital Planning Process
… Over the past 10 years, New York spent an estimated $81.7 billion – including tax … fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which reviews New York's capital spending over the past decade and plans …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-process