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State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the … funds. The board gave taxpayers the impression that real property taxes were levied to finance general town operations …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… in November of 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial … of this audit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-1
… as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay police officers' legal fees) POLICE AND POLICE …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… of surface or ground water quality standards, gas migration, odors, and vectors (6 NYCRR 360.8[a][21]). … 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be paid into a capital … 80-272, p 73; 1977 Opns St Comp No. 77-817, unreported, 7 Opns St Comp, 1951, p 6). Accordingly, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… Typically, budget development begins at the program or sub-departmental level, with staff preparing individual … begins when the State Budget Director issues a policy memorandum – the “call letter” – to agency management. The call letter signals the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningMore About This Retirement Plan – Forest Rangers Plan
… covered by the Forest Rangers Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication provides a general … of membership benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, … the auto industry, and I wrote to the companies expressing my concerns over the economic and market impacts of the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… of the signature pages. The purpose of the certification is to ensure agencies attach the signature pages to the … the certification language required on each signature page is attached . The Comptroller approval may be in the format …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageChanging Employers – Membership and Enrollment
… or 25 years of service, regardless of age. If an employee is considering a promotion to a civilian or administrative … For example, ERS sheriff or correction officer service is generally not creditable in PFRS special plans. Members of … PFRS member accepts employment in a title or position that is not creditable toward their 20- or 25-year retirement plan …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Laurens Fire District – Financial Activities (2021M-43)
… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and/or loss. Officials … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user