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North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the … were overbilled or underbilled for services received and student refund checks were printed and disbursed without …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedGardiner Fire District – Length of Service Award Program (2013M-265)
… Municipal Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ activities performed in … Amend the Point System to ensure it is consistent with GML and implement standards and procedures to ensure that points …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. … provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From … 2012 through October 2013, the Department received $81,171 and disbursed $88,514. Key Findings Controls are not adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually needed. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Cambria – Capital Projects Financing (2017M-161)
… a bond resolution before issuing a bond anticipation note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of … unneeded debt. The Town did not need to issue a $200,000 BAN to finance project costs for a town park comfort station …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Indian River Central School District – Financial Condition (2016M-287)
… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, … approximately $87.3 million. Key Findings The Board and District officials did not develop reasonable budgets or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Ellicott – Fiscal Stress (2013M-269)
… The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Hudson Housing Authority – Board Oversight (2016M-302)
Hudson Housing Authority Board Oversight 2016M302
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Columbus – Budget Development Practices (2012M-225)
… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable … five-member Town Board, comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual … the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Edinburg – Justice Court Operations (2014M-226)
… not maintain adequate case files. The reconciled bail bank account balance did not agree with the Justice’s accounting … and bank reconciliations for the fines and fees bank account and the bail bank account. Maintain adequate documentation of case activity in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226State Comptroller DiNapoli Releases School District Audits
… did not ensure that network access controls were secure and did not establish written policies or procedures to add or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with unnecessary administrative …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… generally used a competitive process to procure goods and services. However, they did not always seek competition … School District – Financial Condition (Montgomery County and Otsego County) Officials effectively managed most aspects … decisions. Officials also have not adopted fund balance and reserve policies. Hamilton Central School District – …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… value.” The class in this action will be represented by Bernstein Litowitz Berger & Grossman and local Texas counsel Martin & Drought. The Fund held shares of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitCUNY Bulletin No. CU-797
… SU Teamsters City Employee SV Teamsters City Employee SW Teamsters City Employee SZ Teamsters City Employee T1 … Local 237 05/02/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ New Negotiated Salary Increases for Maintenance Worker … Current Electrician 07/25/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ 02/15/2024 Institution 8 Current IBT 07/25/2024 T7, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentOpinion 89-24
… a person who is a member of the board of education of a city school district has a conflict of interest when: (1) the … Anthony J. LaFache, Esq., School District Attorney Utica City School District … a person who is a member of the board of education of a city school district has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-15
… only in part to line-of-duty injury); (effect of workers' compensation determination) WORKERS' COMPENSATION -- Compensation Award (effect on eligibility under General … who has been determined partially disabled in a workers compensation proceeding …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Agencies Bulletin No. 1404
… of refunds of taxes withheld while employees were on paid workers’ compensation leaves. Affected Employees All employees on an approved paid workers’ compensation leave effective on or after the … will be processed in separate paychecks. Background Workers’ compensation-related benefits are the statutory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationNew York City Construction Industry Booming
… The construction industry in New York state has set employment records for four consecutive years with New York City accounting for half of the state’s construction … the construction jobs it lost during the Great Recession, New York’s construction industry is booming,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-booming