Search
Comptroller DiNapoli Releases School Audits
… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … assurance that non-instructional employees are being paid for time actually worked and earning leave accruals to which …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … The purpose of the Association is to accumulate a fund for the relief of indigent and disabled firemen or their … Department and the Association, there should be no reason for cash transfers to occur between these two organizations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsLocation Service Providers
… belong to them. Our Office provides this information for free through the Internet, our Communication Center, mail inquiry and public outreach. There is no charge for processing claims or returning funds. If you are … this Office, please read the Requirements and Procedures for “ Abandoned Property Location Service Providers. ” …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersFire Safety (2015-MS-1)
… fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … plan and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at … that cities, counties, towns and villages are responsible for enforcing the New York State Uniform Fire Prevention and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Agency's budget by 31 percent and roll back protections for clean air and water, this action would decimate 40 years … so they can be sustainably profitable and advocate for smart environmental regulation. For businesses and investors with foresight, addressing …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderDiNapoli Releases February State Cash Report
… the Executive Budget on Feb. 23. "While tax collections for much of this fiscal year were lower than expected, … $3.6 billion, or 2.8 percent higher, than last year for the same period. Significant increases include spending for public health programs (up $2 billion largely because of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportComptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Oversight of Homeless Shelters (Follow-Up)
… oversees these larger-scale facilities, and is responsible for inspecting these certified shelters and ensuring they … and Regulations. In contrast, it has delegated authority for oversight of smaller, uncertified shelters to the Local Districts. However, the Office remains responsible for monitoring Local Districts’ oversight and inspection of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followState Agencies Bulletin No. 1190
… of the NYS EMPLID as EMPLID in PayServ is scheduled for November 9 – 12, 2012. Background In order to assist … records in PayServ, SSN has been added as a search field for the following pages: Employee Info History Summary : … last 4 digits of the SSN has been added as a search field for reviewing existing records and for adding new time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionTuition Assistance Program – Metropolitan Learning Institute
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and … TAP is an entitlement program designed to provide funds for paying tuition costs in New York postsecondary … are registered with the State Education Department (SED). For the three academic years ended June 30, 2012, the school …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteState Agencies Bulletin No. 990
… York and PEF, a pilot incentive program was established for certain employees who complete required agency directed … by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … with State fiscal years. Incentive payment amount for training in State fiscal year 2009-10 is $200.00 To be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programTaxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … the cash value of the security. In most cases, claims for securities will include any dividends or accruals that … value of securities, you’ll receive an IRS 1099-B form for each security transaction in January following the year …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 89-43
… by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, … we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of treasurer into an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Contract Advisory No. 21
… in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that … 21 . Any contracts which have not been made available for use should be acted on immediately. Detailed instructions for updating a converted contract are available on the SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Opinion 94-21
… board, in its discretion, may require multiple signatures for all, or a reasonable class of, purchase orders. You ask … 110 further provides that "(t)he town board may provide for the encumbering of appropriation accounts at more … to section 110 to provide, by resolution or local law, for a purchase order system whereby appropriate officials of …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Access Controls and Vulnerability Management
… The Hudson River Valley Greenway Act created a process for voluntary regional cooperation among 324 communities … while ITS handles all internet needs. HRVG is responsible for managing grants with a particular emphasis on those … related to planning and compaction, along with initiatives for trails, water trails, and heritage development. HRVG uses …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementComptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2216
… the Civil Service Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty CSEA … York and the Public Employees Federation (PEF) provides for an increase in Hazard Duty Pay for employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceGovernment-Wide Financial Data – 2023 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataWindows Domain Administration and Management
… a year to support statewide mission-critical applications for 53 agencies. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the … systems. An Active Directory domain provides the methods for storing directory data and making this data available to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-management