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DiNapoli Calls for Improvements to Capital Planning Process
… of ongoing maintenance, repair or replacement, but the full scope of need is still unclear," DiNapoli said. "The …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g also sets forth additional requirements depending on the location of the training school or course. These … corporation is located but within New York State Prior approval of the governing board of the district/municipal corporation. Outside of New York State Prior approval of the governing board of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… financial operations for the period of January 1, 2010 through December 3, 2013. Background The Plymouth Volunteer … by a Board consisting of four officers, is located in Chenango County and provides fire protection services to … $17,500 of Department funds. Key Findings The Board did not develop and implement internal controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Minisink Valley Central School District – Financial Condition (2016M-26)
… District’s financial condition for the period July 1, 2011 through June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and … of the ensuing year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Opinion 2005-1
… is barred by the statute of limitations, or in the case of bankruptcy or lack of attachable assets (see Opn No. 78-684, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… public authorities jumped $3.5 billion since last reported in 2013, with state and local authorities reporting nearly $60 billion in spending in their latest annual filings, according to a report … public authorities jumped $35 billion since last reported in 2013 with state and local authorities reporting nearly $60 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtFinal Average Salary – Article 14 Benefits
… when your earnings were highest. This is usually the last three years of employment. If the earnings in any year included in the FAS period exceed the average of … earned in the FAS period; Longevity payments (maximum of three), if earned in the FAS calculation; and Payment for up …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Capital District … to demonstrate that employees used due diligence to obtain the lowest reasonable cost. Auditors questioned the propriety of discretionary expenditures totaling about …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Homes and Community Renewal: Housing … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsHousing Authority Administrative Expenditures (2016-MS-2)
… through November 25, 2015. Background Housing authorities are public corporations that generally provide affordable … were founded to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an … and procedures, to help ensure that authority resources are used only for appropriate authority expenditures. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… adopted budget. Ensure all District officers and employees are familiar with the conflict of interest provisions of GML. Ensure that all services the District provides are billed at agreed-upon rates and are supported by detailed descriptions of the work performed. …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls … hours, overtime and the use of accrued leave time such as sick leave. For example, we selected six of 64 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to perform this function. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsOpinion 98-8
… charitable non-profit-making agencies for other severely disabled persons approved by the Commissioner of Education or … and (5) commodities and services produced by qualified veterans' workshops providing job and employment skills … from qualified non-profit-making agencies for the severely disabled persons, a qualified special employment program for …
https://www.osc.ny.gov/legal-opinions/opinion-98-8About the Academy
… assistance to local officials. As an auditor in DMU, Joe reviewed Annual Financial Reports for Counties, Cities, … data for the Fiscal Stress Monitoring System (FSMS). Joe graduated from the State University of New York at Albany …
https://www.osc.ny.gov/local-government/academy/about-academyExamples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public employment. The member can apply for a vested retirement benefit at the … member could instead choose to begin receiving the benefit as early as age 55 with a reduction of 16.65 percent (3.33 …
https://www.osc.ny.gov/retirement/publications/1644/examplesOverview – State University Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … Lump sum vacation pay (for Tiers 2 – 6); Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1823/overviewDiNapoli: State Agency Overtime Pay Hits $787 Million
… Overtime pay in 2018 at state agencies was at the highest level within the past decade, rising to $787 million, according to a report by State Comptroller … Overtime pay in 2018 at state agencies was at the highest level within the past decade rising to $787 million according to a report by State Comptroller …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-million