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Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… complete report - pdf] Audit Objective Determine whether the Tioga County Industrial Development Agency (TCIDA) Board … tax abatement and revolving loan projects. Key Findings The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Campbell-Savona Central School District - Budget Review (B2-15-10)

… Our purpose of our budget review was determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … Recommendations Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Town of Thurman – Capital Projects (2016M-431)

… 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town is … Key Findings The Board did not provide adequate oversight and management of the Town's Internet and salt shed projects. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Employer Education Seminars

… they’ve earned. We value your partnership and want to ensure you have the information you need—that’s why we … education seminars.   What to Expect Our seminars cover a range of topics including: Member Enrollment Monthly … of April, May, September and October.    (Return to Top) How to Participate Invitations are sent based on the …

https://www.osc.ny.gov/retirement/employers/employer-education-seminars

DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis

… today applauded Governor Cuomo’s Executive Order waiving the statutory 15-day waiting period before a public … Executive Order applies to member of the New York State and Local Retirement System. “Many government workers are on … the current state of emergency through May 16. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisis

VI.4 Reappropriations Overview – VI. Budgets

… A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation … obligations can no longer be incurred nor payments made In most cases, when the legislature enacts an appropriation, … date in the next calendar year. The lapse date on all suballocations, departmental suballocations and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview

City of Newburgh – Budget Review (B22-6-10)

… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations.  Key … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no …

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments

… P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social Security Administration (SSA) Office of the Inspector General, Philadelphia Field Division, today announced the arrest of Charles Alton Bump Jr. for allegedly stealing $53,320 in …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-payments

DiNapoli: Special Education Providers Shortchanging Special Needs Children

… providers, it is my hope that we will see a significant change in how these providers operate.”  Of the 11 new audits …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-children

Opinion 2002-12

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village … of superintendent of public works and street commissioner; Town Law §§20 and 32[1], and Highway Law §140, relative to …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0

Opinion 2002-12

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village … of superintendent of public works and street commissioner; Town Law §§20 and 32[1], and Highway Law §140, relative to …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12

Opinion 90-8

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …

https://www.osc.ny.gov/legal-opinions/opinion-90-8

Opinion 95-5

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest …

https://www.osc.ny.gov/legal-opinions/opinion-95-5

State Contract and Payment Actions in September

… In September, the Office of the State Comptroller approved 1,661 contracts … to support the New York State Commission on the Future of Health Care.  Long Island Power Authority $28.8 million with … Health for the administration of the Empire Plan’s mental health and substance use disorder program.  State …

https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september

Roxbury Central School District – Financial Condition (2013M-207)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207

Town of Sidney – Budget Review (B4-13-19)

… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the … when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax certiorari refund to a school district public library. …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

City of Binghamton – City Operations (2015M-280)

… was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January … debt issued. Key Recommendations Evaluate the City’s debt and develop a comprehensive plan to reduce the outstanding … anticipation notes. Continue to assess refuse operations and make changes, as necessary, to work towards the …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one percent, or 3,395, of … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … Provide periodic IT security awareness training to all District IT users. Develop and adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Comptroller DiNapoli Releases Municipal Audits

… The town did not have enough cash to pay all of its bills at the end of fiscal years 2012 or 2013. As of Dec. 31, 2013, … of paid disbursements to the board and company members at the meetings. While providing information regarding these …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2