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Mount 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-financialTown of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Wayne – Justice Court (2013M-52)
… the Justice’s account. The Justice did not prepare monthly bank reconciliations or accountabilities, issue appropriate … an accurate, up-to-date accounting of bail, prepare proper bank reconciliations, and prepare accountability analyses for … 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of … which maintains a Justice Court with two elected Justices, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and … a population of approximately 470 residents. The Village is governed by an elected Board of Trustees (Board) …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … the general town-wide fund experienced operating deficits in the 2010, 2011, and 2012 fiscal years. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220State Agencies Bulletin No. 683
… that apply to employees who are at different steps on the salary schedule. These Increment Codes have been separated and new … the previous Increment Code system, employees whose base salary is below Job Rate but who are holding a longevity, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… companies need to grow their businesses. These investments aim to generate returns for the pension fund, while helping …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundOpinion 2008-2
… prior to municipal service) -- Interests in Contract (town board member providing hauling services as sole proprietor) … MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board member has an interest in a contract between the town and the board member, as a sole proprietor, under which the board …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Comptroller DiNapoli Releases Audits
… limited financial resources. EOP includes a pre-freshman summer orientation program for incoming students and provides …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… pre-pandemic budget plan. This increased funding is for street homeless programs and shelters ($303 million), … implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update … Plan Review of the Financial Plan of the City of New York NYC Department of Education Response to the COVID-19 Pandemic …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Audits
… processing system, had third-party health insurance drug coverage. The follow-up found that, of the initial report’s … entered into a bankruptcy settlement agreement in September 2008, conveying all rights, titles, and interests in its …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 90-43
… ( Central School District No. 2 of Town of Coeymans, et. al v New York State Teachers Retirement System , 27 AD2d 265, …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Payroll Improvement Project Bulletin No. PIP-010
… Benefit Plan Types. Moving 9.1 Retirement Plans to the USA-Pension Plans page in v 9.2, as well as updating and … the Retirement Plans page will be converted to the USA-Pension Plans page. With the exception of Retirement Plan … Election – Elect, Waive, or Terminate Registration Number Benefit Plan (new values) Election Options - Option …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92State Comptroller DiNapoli Releases Audits
… individuals and others through its secure message content screening process, did not adequately oversee the security … Department (SED) to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsArea #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… Energy. "Mitigating climate risk through clean technologies and adjusting to the worldwide effort to limit … State Common Retirement Fund is the third largest public pension fund in the United States with estimated assets of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… P. DiNapoli. The report also points out that details are lacking on spending changes required for balance in the … Budget. He also issues monthly reports on the state’s cash position. The report released today examines the … the Executive to identify how out-year gaps would be closed as part of the state’s financial plan. DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progress