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West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… plan detailing the scope and related costs. Because bids for the project came in significantly lower than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Village of Endicott – Budget Review (B4-15-11)
… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Comptroller DiNapoli Releases School District Audits
… management, wireless security, remote access, online banking, user account management and access rights or backup …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 298
… of the following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. The yearly regular … of the following changes to Deferred Compensation rules rates and limits effective 01012002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002IX.12.C State Responsibility – IX. Federal Grants
… covered programs to the attention of OSC and DOB CMIA staff as quickly as possible; Help analyze the CMIA … with Treasury Department or other federal agency CMIA staff. Most of New York State’s CMIA interest liabilities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilitySelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District … extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board established … provide detailed procedures for the financial management and recordkeeping of the activity fund or for closing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomComptroller DiNapoli Releases School District Audits
… supported by adequate documentation and properly audited. South Glens Falls Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… Natural Resources Ltd., Cenovus Energy Inc., Husky Energy, Imperial Oil, and MEG Energy Corp., resulting in the Fund … climate solution investments, and instituting minimum standards for portfolio companies to meet that will inform …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programOpinion 89-65
… TOWN LAW, §§20(2)(a), 27(1); GENERAL MUNICIPAL LAW, §§801, 802(1)(b): A town attorney would have a prohibited … of the powers or duties listed in General Municipal Law, §801, unless one of the exceptions in General Municipal Law, … who has any such powers or duties (General Municipal Law, §801) and none of the exceptions contained in Article 18 are …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… use, such as entertainment, personal finance, email, shopping, travel and other miscellaneous personal use. One of …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mOpinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college … Whether a member of the board of trustees of a community college would have a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… closures, through its Tuition Reimbursement Account (TRA), which is funded through assessments on schools. Without … risk of closing, growing refund claims could deplete the TRA. One of SED’s oversight responsibilities is to make sure … the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleOne-Year FAS – Career Plan
… Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS … sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fas