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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Lodi – Town Hall Capital Project (2024M-130)
… corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
Young Womens College Prep Charter School of Rochester Information Technology 2016M24
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsPembroke Central School District - Investment Program (2023M-130)
… Board did not adopt, a comprehensive investment program with written procedures for the investment of District … Develop and manage a comprehensive investment program with written investment program procedures. Consider all … when investing available funds. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Fishers Fire District – Financial Condition (2021M-128)
… or reserve policies or multiyear financial and capital plans. Adhering to the adopted fund balance policy and adopting and adhering to these policies and plans would increase transparency. Key Recommendations Adopt … policies and develop multiyear financial and capital plans. Officials partially agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128City of Johnstown – Information Technology (2020M-127)
… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and … Determine whether the South Seneca Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Corning – Procurement (2020M-93)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Overview – When Employees Retire
… apply for retirement in order to start receiving their pension. To apply, by law, the appropriate application must be “filed with the Office of the State Comptroller” within a specific time period. … . As an employer, you can file a disability application on behalf of your employee, but other applications or …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewState Comptroller DiNapoli Releases State Audits
… Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization authorized by SED to provide … disabilities who are between the ages of 3 and 5 years. For the two fiscal years ended June 30, 2013, auditors … in compensation paid to employees who did not work for Birch’s SED preschool cost-based programs. Department of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… were valued at $992.7 million, but State Police received only $12.2 million for its share of the proceeds of those …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 2000-11
… of highways or by the town board, serves at the pleasure of the superintendent. You ask whether a deputy town … by a town board pursuant to Town Law §32(2) serves at the pleasure of the highway superintendent or the town board. … of highways shall be appointed by and serve at the pleasure of the town superintendent of highways. If the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Comptroller DiNapoli Releases Municipal Audits
… that was used. Cortland County – Financial Management and Reporting The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In … not annually audit the comptroller’s records. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Opinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller DiNapoli Releases School District Audits
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsPension Payment Options
… As you prepare for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … When you apply for retirement , you’ll choose from several options, all of which provide you with monthly pension … members retire they must choose from several payment options all of which will provide a monthly benefit for life …
https://www.osc.ny.gov/retirement/members/pension-payment-options