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New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… pressures. “With over $8 billion in reserves and other funds in its health trust, the city has made progress in … a reserve policy that systematizes how it builds up funds for a rainy day. Report Review of the Financial Plan of …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesAlbany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Dunkirk – Justice Court (2013M-106)
… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mAspire of Western New York – Compliance With the Reimbursable Cost Manual
… by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with … in costs that did not comply with SED’s requirements for reimbursement. The costs included $5,262 in consultant … if warranted, make the necessary adjustments to Aspire’s reimbursement rates. Remind Aspire officials of the pertinent …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over cash receipts and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andGouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1CUNY Bulletin No. CU-702
CUNY Bulletin No CU702
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to Tier 2, 3 … NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based on our … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-plan