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Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… January 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and separate from … of five elected members and is responsible for the District’s overall financial management. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTravel Advisory No. 2
… must be designated in the best interest of the State and not for the convenience of an employee or to maximize … Agencies should periodically review official station and tax home designations to ensure the designations are … taxable income to the employee, which may be a significant and unexpected tax liability for the employee. Chapter XIII , …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNorth Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 … The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
Weedsport Central School District Financial Management 2016M94
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s … The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the … and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … years as it experienced operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Key … fleet to be in accordance with SED guidelines. Develop a plan to address the deteriorating financial condition of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Central School District – Financial Management (2016M-61) , which was released in June 2016 … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … generally agreed with our recommendations. Appendix B includes our comments on the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Opinion 93-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … STREETS AND HIGHWAYS -- Private Roads (lighting by village) VILLAGES -- Powers and Duties (lighting of private … 1993 Michael Davidoff, Esq., Village Attorney Village of Bloomingburg … Whether the village may continue to provide …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 89-31
… LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: … grant or reservation of power ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401). There is no … petition and direct vote of the electorate ( cf . Public Officers Law, §33 providing for the removal of the chief …
https://www.osc.ny.gov/legal-opinions/opinion-89-31NY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … $130 million as of March 31, 2018. DiNapoli's letter to fellow Express Scripts shareholders can be read … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $209.1 …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … expenses. State Education Department (SED): Examination of Payments to Tough Man Inc. (2018-BSE2-001) Tough Man is a …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … Actual revenues exceeded budgeted amounts by an annual average of $418,000 and budgeted appropriations exceeded …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… repeatedly failed to comply with state guidelines and university policies related to contracting, vendor monitoring, and hiring or promotions, possibly costing taxpayers nearly … $955,000,” DiNapoli said. “We also found improper hiring and pay raises for staff and poor contractor monitoring that …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesComptroller DiNapoli Statement on Earth Day 2015
… Fund is currently participating in a study, conducted by Mercer with other global institutional investors, of the … of the New York State Environmental Protection and Spill Compensation Fund to ensure that the state has an adequate …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreements, … opportunities for the Fund’s investments. As part of his comprehensive Climate Action Plan to protect … greenhouse gas emissions targets aligned with the goals of the Paris Agreement. In December 2020, DiNapoli announced …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsCUNY Bulletin No. CU-384
… in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount Facilities Coordinator 1 $34.00 … in Bargaining Unit SJ in the following title: Title New Biweekly Deduction Amount Broadcast Associate (Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-384-district-council-37-local-375-dues-and-agency-shop-feeLetchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176