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Commack Public Library District – Selected Financial Operations (2015M-132)
… through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in … Commack Public Library District Selected Financial Operations 2015M132 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Columbus – Budget Development Practices (2012M-225)
… January 1, 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected … Town of Columbus Budget Development Practices 2012M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Village of Atlantic Beach - Cash Disbursement (2018M-253)
… $102,494, as required by the procurement policy. While New York State Village Law, Section 5-524 (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… financial operations. Determine whether the Board and District officials complied with Local Finance Law when … The Treasurer’s duties are not properly segregated and the Board and District officials did not provide adequate oversight … Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawUtica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… made by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT outage caused by the … and billions in losses to investors. As lead plaintiff, we look to hold company leadership accountable for misleading …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitDiNapoli: Property Tax Exemptions Top $450 Billion
… State Comptroller Thomas P. DiNapoli issued a report today highlighting recent trends in property tax … City and the impact they have on local governments and school districts. "Property tax exemptions can be a valuable … for some type of tax exemption, according to DiNapoli's report. The value of these exemptions totaled $457 billion, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: 529 College Savings Program Lowers Fees
… fees in New York's 529 College Savings Program Direct Plan will be reduced once again, State Comptroller Thomas P. … in program fees each year for every $1,000 invested in the plan. The national average is more than three times higher. … to better reflect college costs for the Program's Direct Plan . New York taxpayers can deduct their annual …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesDiNapoli: Get Your Money Back!
… returning more than $2 million a day to New Yorkers, and my office is working to make it easier than ever to reclaim … A map of unclaimed funds owed to New Yorkers by county and region is available here , and you can learn more … p.m. Homer Fireman Field Days Homer Fire Department 45 South Main Street Homer, NY Cortland Capital District June …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 89-13
… -- Contracts Requiring Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A … to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the … of used equipment from private sources (33 Opns St Comp, 1977, p 107; 17 Opns St Comp, 1961, p 135; 14 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… government’s capital assets, you must develop a long-term plan. The plan should address how you monitor and maintain … Capital Assets Funding for capital projects can come from any combination of state or federal sources, local funds … costs for replacement equipment, or revenue generation from user fees. Legal Requirements The financing and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of … guidance for water and sewer billing and collection. Village of Freeville – Time Attendance and Leave Accruals … announced his office completed audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… reserves ($1.1 billion) that are no longer needed in the current fiscal year given the strength of tax collections. … higher than the city’s forecast based on trends in the current fiscal year, the benefit may be offset by the …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… Comptroller Thomas P. DiNapoli today released a review of recent federal data about how the pandemic negatively affected student performance in … the federal government, with $14 billion from three rounds of the Elementary and Secondary School Relief Fund (ESSER) …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalUnified Court System Bulletin No. UCS-299
… may receive the June 2021 payment upon the return from leave. An employee who has lost wages exceeding five … transaction should be entered in the pay period the return from leave is processed. Submitting Payment(s) To pay the … employees not processed automatically or who return from an authorized leave of absence, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-302
… may receive the December 2021 payment upon the return from leave. An employee who has lost wages exceeding five … transaction should be entered in the pay period the return from leave is processed. Submitting Payment(s) To pay the … employees not processed automatically or who return from an authorized leave of absence, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-293
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2020 Uniform Allowance … Unified Court System of the State of New York, provide for a uniform and equipment allowance or maintenance allowance to … with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-andComptroller DiNapoli Releases School Audits
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to … controls to ensure the accrual and use of leave time were recorded accurately. True North Rochester … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … for purchasing, claims processing and audit, credit card use, stipends, gifts and service awards. Barnard Fire …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits