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Montauk Fire District – Audit Follow-Up (2024M-117-F)
… had not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed … is the chief fiscal officer and is responsible for receiving and distributing District funds, maintaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … controls over cash disbursements. The treasurer failed to file the annual financial report with the Office of the … each claim includes an itemized invoice with enough detail to support the claim as an actual and necessary District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343St. Lawrence County – Financial Condition (2013M-46)
… 32 towns, one city, and 13 villages. The County is governed by the Board of Legislators comprising 15 elected …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Village of Parish – Board Oversight (2012M-240)
… of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the legislative body …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town Hall/highway garage at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and … plan at the onset of the project, detailing how the construction would be completed with available Town … the approved budget. Closely oversee the remaining project construction or designate a professional to oversee the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of New York Mills – Justice Court (S9-14-4)
… Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile the DMV pending-ticket log with the Court’s current caseload activity …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4NYS Common Retirement Fund Announces First Quarter Results
… said. "As a long term investor, the fund's performance is best measured by its success over a period of years if not … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was 514 percent increasing the Funds value to an estimated $1732 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… its assets invested in publicly traded domestic equities and 13.2 percent in international public equities. The … Fund assets by allocation are invested in cash, bonds and mortgages (29.1 percent), private equity (7.6 percent), … real estate (6.4 percent), absolute return (3.4 percent) and opportunistic alternatives and real assets (0.8 percent). …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… ranked the New York State Common Retirement Fund as the fourth best-funded retirement system among states: … financial health of our state pension fund is very strong, as validated once again by the Pew Charitable Trusts who ranked it as one of the nation's most well-funded public pension …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Comptroller DiNapoli Releases School District Audits
… support, which includes a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a … suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 92-7
… as otherwise provided in any special law. Therefore, when an exempt firemen's benevolent association has been created … her family. The special act incorporating the Association does not define the term "indigent". In the absence of a … guidelines establishing the circumstances or types of need that warrant an expenditure of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police Chief (entitlement of temporary … pursuant to the Civil Service Law as head of the village police department is entitled to salary increases pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Agencies Bulletin No. 1630
… codes to be used for Time Entry payments for mandatory hours worked beyond 16 consecutive hours by certain direct care employees in the Office for … are mandated to work additional time beyond 16 consecutive hours OPWDD: Developmental Disabilities Secure Care Treatment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceState Police Bulletin No. SP-175
… State and the Police Benevolent Association and provides for a general Salary Increase effective April 1, 2017 for … Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time Percentage, Action Reason and Increment Code. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… State and the Police Benevolent Association and provides for a general Salary Increase effective April 1, 2016 for … Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time Percentage, Action Reason and Increment Code. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedState Comptroller DiNapoli Releases School Audits
… office completed audits of the Canisteo-Greenwood Central School District , Chittenango Central School District , East Hampton Union Free School District , Jericho Union Free School District , Lyme … Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA officials did not provide assurance that Fare Enforcement and Worker Safety Program was effective in achieving its goal of reducing fare evasion losses below 2017 levels ($150 million). …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsWestchester Community College – Fixed Assets (2017M-78)
… is a two-year college sponsored by Westchester County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 full-time and part-time …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78