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Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the procedures for … not needed to fund District operations. Ensure that all reserve funds are properly established by resolution, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesVillage of Monticello – Board Oversight (2016M-337)
… The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsMinisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… of our audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, … The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An elected … Town of Deerfield Financial Management and Fuel Inventory 2012M253 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253State Agencies Bulletin No. 2228
… to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … Seas Loc Over 1425 - 7.5 hr (LCD) $1.57/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1121.40 Seas LOC Mid Hud over 1520 8hr (LCF) $0.74/hour Seasonal LOC Mid Hud - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalMandatory Service Credit Purchase Payments – Enhanced Reporting
… income tax purposes because they are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of … on or after October 1, 2013, are covered under Section 414(h). When a member owes mandatory member contributions, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsControls Over Cash Advance Accounts
… and Family Services (OCFS) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsMonitoring of Homeless Data
… the State; and to determine if OTDA’s programs are using all available data to best address the needs of those … the State at the Local Districts. Furthermore, analysis of all 24 CoCs found that of the 579 shelters listed by OTDA, … containing the aggregate data do not include data from all shelters. Finally, we surveyed all 58 Local Districts. Of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataOpinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time … to law. 1 This section, however, also requires that all money so deposited "shall be considered as paid into … a discharge may be granted pursuant to subdivision (2). In all other cases, the refund of such deposits may be made only …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albion Central School District , Blind Brook-Rye Union … that provide guidance on procurement methods for all purchases, including those that do not require … exceeded 17 percent of the next year’s appropriations in all three years. Eastchester Union Free School District – …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsPassenger Vehicle Fleet Management
… Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have … and efficient manner and that risks associated with vehicle usage have been addressed. The audit covers the … staff drive to their destination, either in a fleet vehicle provided by the agency, their personal car, or a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… priority.” The Fund engages with portfolio companies on a range of issues to address investment risks and … Targets DiNapoli filed proposals seeking lower greenhouse gas (GHG) emission targets at five companies: Antero … to adopting science based GHG targets in line with a 1.5 C degree future. DiNapoli’s proposals seeking GHG emissions …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksXII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … records. Service level agreements for IT consultants also do not adequately identify who is responsible for various …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… signed 615 checks totaling $4.8 million. Rockville Centre Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 92-22
… of property located outside the village without violating article 18 of the General Municipal Law. You ask whether a … if the officer or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, … 17, 1992 Eugune J. Murray, Mayor Village of Rockville Centre …
https://www.osc.ny.gov/legal-opinions/opinion-92-22