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Town of New Berlin – Ambulance Company Loan (2013M-22)
… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Oswego County – County Bridge Maintenance (S9-13-8)
… from 2002 through 2011, the County had an average of 21 flags. We examined all 89 flags issued during the period 2007 to 2011 to review for … and/or actions on behalf of the County. Of the 89 flags reviewed, County officials could not produce sufficient …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had … The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In … excessive fund balance in various funds. Monticello Joint Fire District – Fiscal Operations ( Sullivan County) … his office completed audits of Town of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsOrdinary Disability – Article 14 Benefits
… physical or mental incapacity; Have five years of credited service; and Be eligible for primary Social Security … or 2 percent of your FAS for each year of credited service, up to 25 years. It is reduced by 100 percent of any … subject to full escalation. Learn more about escalation. Filing You, your employer, or someone authorized with your …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityState Comptroller DiNapoli Releases Audits
… the Division of Housing and Community Renewal (DHCR). From a sample of five developments, auditors found that DHCR was … operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson … Program: Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsOpinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Service Award Programs (participation by retired members of fire department) GENERAL MUNICIPAL LAW, §§215(1), 217(a): … active life retired members and life retired members of a fire department for which a volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… District 2 Lockport Public Library Port Washington Fire Dept Roosevelt Fire District Town of Sidney Stony Creek …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting current benefit … coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available … source, offer them the option of a cash payment in lieu of health benefits. This provides a win-win: you save money by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit … that is responsible for providing adequate oversight to ensure proper financial management. This includes … addition, three of the five Board members did not respond to our requests to discuss the audit. The report includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases Municipal Audits
… a local law authorizing an override of the tax levy limit. North Amityville Fire Company, Inc. – Cash Disbursements …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for … the 2008-09 academic year (AY) and that undergraduate TAP recipients dropped by 77,000 (21%), with steep declines … schools (40%), and lowest income households (38%). “TAP has helped generations of New Yorkers attend college, but …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsComptroller DiNapoli Statement on Rosh Hashanah
… made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of Rosh Hashanah, the … last year and look forward to the new year. Rosh Hashanah is a time of sweetness and joy, and I would like to take this opportunity to wish all of my friends in the Jewish community a happy, peaceful, prosperous and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesState Comptroller DiNapoli Releases School District Audits
… paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield … be levied than are needed to fund operations. From 2017-18 through 2020-21, the board underestimated general fund … the district’s reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of 4%. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Executive Order 88: Energy Efficiency of State Buildings (2018-S-62) OGS has developed targets and plans to contribute … (MCOs): Payments to Ineligible Providers (Follow-Up) (2019-F-2) An initial audit released in February 2018 found … division implemented the recommendations in the original report. Division of Housing and Community Renewal (DHCR): …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. Information on this page can be edited only by the … The Identifying Information section of the Vendor Record contains useful information about the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationXV.16.B Sole Custody Reporting – XV. End of Year
… of each year, the Online Services Sole Custody Reporting Application, ( https://www.osc.state.ny.us/online-services ), … of each year the Online Services Sole Custody Reporting Application httpswww …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information