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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Area #12 – Information Technology Contingency Planning – Information Technology Governance
… disruption are collectively referred to as IT contingency planning. An unplanned IT disruption involving the corruption … or school’s operations. Proactively anticipating and planning for such disruptions will help prepare local … reduce the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… Eileen Steurrys, was sentenced today to serve six months in jail and pay over $59,000 in restitution after her conviction for embezzling from the … Eileen Steurrys was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative … The Infrastructure Investment Act1 allows for a designbuild contract an alternative delivery method for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the … State to pay a death benefit in the amount of $50,000 to an employee’s surviving spouse and/or children. The benefit is paid only if an employee’s death is a result of an accidental, on-the-job …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… output and nearly twice the level in 2000, according to a new report issued today by New York State Comptroller … than 1.9 million immigrants (including 297,000 commuters) work in New York City. These employees accounted for 43 percent of the work force in 2013, up from 31 percent in 1990. Immigrants also …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Inlet Common School District , Lockport City School District , Morris Central … Springville-Griffin Institute Central School District and the Three Village Central School District . “In an era of … P DiNapoli today announced his office completed audits of the Inlet Common School District Lockport City School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Economic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the … experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its … State decreased by 2.3 percent in 2020. The accommodation and food services industry realized the largest decline in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsCost-Saving Ideas: Legal Requirements
… funds electronically, subject to conditions. Section 99-b allows the governing board of a local government to … districts, including voter approval requirements. Section 99-g provides an optional, detailed process for developing a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsEstimate Your Pension
… Understanding your pension and finding out how much you can expect to receive is … planning . Use Retirement Online to Estimate Your Pension Most members can estimate their pension using … your final average earnings (FAE) and the amounts for the pension payment options available to you. You can …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, … commitments, financial risks and the affordability of new services and/or capital investments over time. The report … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Great River Fire District – Treasurer Reports (2025M-125)
… and accurate financial reports? Audit Period January 1, 2024 – December 31, 2024 Understanding the Audit Area A … Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of New York State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized by …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Audits
… meets the definition of a transfer). These claims are at a high risk of overpayment if the first hospital inappropriately reported an actual transfer as … were for outpatient services. New York City Department of Housing Preservation and Development (HPD): Heat and Hot …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… The Fund invested in the company through Trillium Group, a managing partner for the In-State Program, in 2010 … in companies located in the Finger Lakes region. "Trillium Group is pleased to have provided ClearMomentum with the … region," said Kevin Phelps, general partner for Trillium Group. The In-State Private Equity Investment Program, …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not develop realistic budgets for its four major operating funds. This resulted in … plan to use the accumulated balances or adopted a policy for the acceptable levels of fund balance to maintain. Town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired based on a $6 million … industry that could take advantage of the property as a rail yard and be profitable. The board decided this was not …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… issued in 2013 and 2014. Somers Central School District – User Accounts and Software Updates (Westchester County) … officials did not establish adequate controls over user accounts and software updates to help prevent against … officials did not periodically review all network user accounts and permissions. Auditors found 58 network user …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-audits