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Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … members governs the Town. The Town's budgeted expenditures for the 2012 fiscal year were approximately $823,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Comptroller DiNapoli Releases Municipal Audits
… , Town of Kiantone , Town of Lewisboro , Village of Mill Neck , Saratoga Springs Public Library , Town of Sweden … and guard against future operating deficits. Village of Mill Neck – Financial Management (Nassau County) The board … Library Town of Kiantone Town of Lewisboro Village of Mill Neck Saratoga Springs Public Library Town of Sweden Town …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Management of Unexpected Delays and Events During Winter 2017-18
… to assess whether the plans adequately addressed the needs of its passengers. This audit covered events that occurred … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent agencies, the LIRR is the largest …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Oversight of Dam Safety
… determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to … risks as well as the resulting structural consequences. DEC’s mission is to conserve, improve, and protect New York’s … loss of life and property from flooding and dam failure, DEC is entrusted with the regulatory power over approximately …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOpinion 88-5
… regarding a town board resolution establishing a personnel policy of providing health insurance at town expense to … years of town service. Specifically, you ask: Whether the policy is legal; Whether the policy may apply to elected officials; Whether the policy can …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Justice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… July 1, 2014 through October 31, 2015. Background The Brentwood Union Free School District is located in the Town … Brentwood Union Free School District Fund Balance and Hiring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesRensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Village of Monticello – Board Oversight (2016M-337)
… 1, 2014 through April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2016M337 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Audit Objective Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … Cortland Enlarged City School District Oversight of Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … To determine whether the Office of Children and Family Services OCFS has adequate …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsMandatory Service Credit Purchase Payments – Enhanced Reporting
… purchase this service credit to avoid a reduction in their retirement benefit. Mandatory contribution deductions are taken before tax for federal income tax purposes because they are covered under Section … will provide a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsDivision of Housing and Community Renewal Bulletin No. DH-101
… Purpose To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees … 98 (IOLA Temporary State Commissions) Background In 2016, the Governor signed into law a comprehensive Paid Family … To inform agencies of the implementation of the New York State Paid Family Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do … in our county receive compensation from us, but they get paid by the respective towns in the county, as well. Do … calls totals 100. Divide the 100 hours by 20 calls to get an average of five hours per call. If the Coroner then …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… the Public Back Into Campaign Finance Democracy works best when the voices of all people are included and … to take big money out of politics. This is a victory for the people — one that has been in the works for decades. … both incumbents and challengers, to spend their time connecting with and hearing from the people they seek to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHyde Park Central School District – Financial Management Practices (2012M-172)
… million. Key Findings The Board and District officials did not ensure that budget estimates and reserve balances were … a tax certiorari reserve fund are appropriately used, and do not exceed the amounts reasonably deemed necessary to pay … for the cost of judgments and claims arising from the tax roll in the year the moneys are deposited. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m