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Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the … that for 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key Findings Written …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsSaratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235School Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … and makes up the difference by increasing State aid to school districts. The State’s costs for underwriting this … the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal … Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, … Upon billing, these transactions will create temporary bills that will then get approved systematically by SFS, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background The Town of Black Brook is … fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… today announced a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction since 2009 for Direct Plan account holders across the state. New York’s … than $524 million to help parents across the state pay for college this year,” said DiNapoli. “The latest reduction …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurston , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget … did not audit the records of the clerk as required. York Fire Department – Controls Over Financial Activities … Syracuse Town of Thurston Town of Willsboro and the York Fire Department …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also … under the volunteer firefighters’ policy; did not have district financial records audited for 2011 and 2012 as …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New York City … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public authorities during the … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… [read complete report – pdf] Audit Objective Did Jasper-Troupsburg Central … School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June 24, … and contributing to being prepared for emergencies. The report includes four recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to … parents in advance of building drills, parents may not have sufficient information to ask questions about procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli Releases Bond Calendar for Third Quarter
… scheduled for this month, $492 million for August and $800 million for September. The anticipated new issuances in …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterOpinion 2001-14
… General Municipal Law, article 18) GENERAL MUNICIPAL LAW §§800(2), (3), 801, 803: An intermunicipal agreement does not constitute a "contract" within the meaning of section 800 of the General Municipal Law. Therefore, a member of a … express or implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14New York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID19 pandemic placed an outsized strain on parents Nationally mothers in the workforce experienced a larger increase in unemployment than fathers
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOpinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … recorded in the county clerk's office and filed with the State Comptroller within ten days of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway … Concerning installation of sewer pipe for a village sewer project in conjunction with …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… of Conference Travel for Personal Reasons You may allow your employees to extend travel for personal reasons beyond … the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee was … alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 double-occupancy room rate), the employee may …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses