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Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an elected five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Island Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … Develop multiyear financial and capital plans to ensure that financial resources are available to replace capital assets in a timely manner. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Agencies Bulletin No. 130
… of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Comptroller DiNapoli Releases School Audits
… with the established policy and procedures, there is no assurance that the purchases were made in the most … and how they would be secured against use. Because there is no information on the lead levels of the 38 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… card slip. Examples of purchases include: $134,742 from a home improvement store; $25,140 from an online retailer; and … preapproval per their CBAs or district policy. Town of Jay – Records and Reports (Essex County) The supervisor did …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-67
… be tainted by self-interest or partiality. June 20, 1988 John E. Gillies, Esq., Village Attorney Village of Farmingdale …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1966
… an Action/Reason code of Paid Leave of Absence/MLS); and Works in a food service or direct care title (see GOER … in the eligible title during fiscal year 2021-2022. Works in an eligible title as listed in the GOER memorandum … an Action/Reason code of Paid Leave of Absence/MLS); and Works in an eligible title (see GOER memorandum for a list of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Comptroller DiNapoli Releases Audits
… and Community Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21) The Sex Offender Management and Treatment Act requires that Strict … for-profit special education provider located in Rockland County. It provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … New York State Comptroller Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… may not have been sufficiently reliable for the agency’s use for analysis at the facility, regional program, or … Empire Plan Members with Dual Family Coverage (2019-S-23) New York state does not allow two family coverages for … Kids Unlimited is a New York City-based for-profit organization authorized by SED to provide special education …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… ahead, and New Yorkers need strong leaders. I served with Carl Heastie and know that he accepts his new role with …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … and subscriptions. New York City Department of Education (DoE): Management of General School Funds (2013-F-32) … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… than needed to fund operations and were not transparent with taxpayers. The board annually overestimated … credit card policies and procedures or ensure compliance with the established policy requirements. Town of New Albion … training on how to perform his duties and was unfamiliar with the duties of his office. The town clerk and the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… did not obtain quotes for $27,000 in tool and auto part purchases. The board also did not adopt a fleet … maintenance logs. City of Corning – Foreign Fire Insurance Funds (Steuben County) Auditors examined all 61 FFI …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-300
… and an hourly rate less than the amount provided on the chart below are eligible for the 2020 minimum wage increase: … the appropriate effective date as indicated on the above chart. Campuses must update all subsequent effective dated … is less than the appropriate amount indicated on the chart above. Further, campuses must ensure that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedState Agencies Bulletin No. 1916
… following titles are eligible: Service & Repair Mechanic (Motor Equipment) Service & Repair Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft Mechanic Employees in Trades …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Revenues for the Fund are intended to come from an annual auction of allowances to emit greenhouse gases. Regulations …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agriculture