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Comptroller DiNapoli Releases School Audits
… City School District , LaFayette Central School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, it’s critical that schools make … City School District LaFayette Central School District and the Mount Pleasant Cottage Union Free School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature … my office of nearly $13 billion in spending.” Background on State Payroll Impact of a Late Budget: As we informed the … March, the budget needs to be passed by end of business on Monday, April 3 for the April 6 Institutional Payroll to …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsMontgomery County – Financial Condition (2013M-234)
… and instead consistently relied on appropriating fund balance, a non-recurring revenue, to finance recurring … As of December 31, 2012 the County reported a total fund balance of $11.4 million in the general fund, a decline of 41 percent from the January 1, 2010 total fund balance of $19.2 million. We also found that the County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign … firemen or their families. The Association is comprised of all volunteer firefighters from the three fire companies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … bylaws state that the Treasurer is responsible for all financial activity, they do not detail the Department’s … controls in the Department’s bylaws to help ensure that all cash receipts − including fundraising receipts − are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred … revenues in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population … Town of Northampton Financial Management and Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsControls Over and Revenues From .nyc Generic Top-Level Domains
… due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met. … with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Agencies Bulletin No. 2010
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2021 Special Assignment to Duty Pay (SAD). Affected … in the employee’s taxable gross, and is subject to all employment taxes and income taxes. Federal, State, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Opinion 2000-23
… amount received by other than next ranking subordinate) WORDS AND PHRASES -- "Highest Ranking Subordinate" (for … to General Municipal Law §207-m. We are in receipt of your letter concerning the entitlement to a salary increase … command, in relation to the chief (see, e.g., Black's Law Dictionary, Seventh Ed., page 1266; Winspant v Kreinheder , …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … and required advances and subsidies from the general fund to finance its operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require district officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Public Safety Overtime
… who are seeking clarity about public safety overtime, Regulation 315.5 of the New York Codes, Rules and Regulations … by a public employer and reimbursed by a private entity. Regulation 315.5 identifies criteria for determining whether … overtime constitutes pensionable government service. The regulation applies to public safety overtime performed as a …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… district of residence by $4,200. Croton-Harmon Union Free School District – Professional Services (Westchester … to finance 2017-18 operations. Green Island Union Free School District – Separation Payments (Albany County) …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… – Dewitt Central School District and the Rye Neck Union Free School District . State Comptroller DiNapoli has made it … than the competitive bidding thresholds. Rye Neck Union Free School District – Information Technology (Westchester …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Opinion 2000-8
… with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services … with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … 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/city/2013/10/16/city-glen-cove-budget-review-b7-13-16State Comptroller DiNapoli Releases Municipal Audits
… and Sale (Erie County) Auditors estimate the town sold the Southside Municipal Center for approximately $718,000 less …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0