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Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in … to the Board. Review monthly bank reconciliations. Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98State Comptroller DiNapoli Releases School District Audits
… services. However, they did not always seek competition for professional services. Cherry Valley-Springfield Central … County) District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not seek competition for the services procured from five professional service …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … and procedures. Routinely evaluate network user accounts for necessity, disable any unneeded accounts and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Town of Ticonderoga – Capital Project Management (2023M-38)
… for monitoring all capital project expenditures, there is an increased risk of recording errors going undetected and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… plaintiff, we look to hold company leadership accountable for misleading investors. Moreover, this action may present opportunities for corporate governance reforms to strengthen the company …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … of the reasons we are one of the nation’s strongest public pension funds.” The Fund's value reflects retirement and death …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterOpinion 2003-2
… with the village and shall become part of the village for fire protection purposes. 2 Neither sections 17-1704 and … located "in" the town to establish a joint fire district for the purposes stated in and "in the manner provided in … at one location within the proposed joint fire district for the purpose of jointly proposing the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… but rather, is to procure such goods or services for the State through a contract with a third party (the … acts as a procurement conduit and enter into contract(s) “for” the state agency. In such situations, the third-party … the State Contractor and the Third Party Contractor for those goods or services are contracts “for” the State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. … The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not … the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329NY-Sun Incentive Program (Follow-Up)
… the Authority achieved the objectives required by the PSC for NY-Sun, including: confirming geographic equity of … necessary to ensure that projects are adequately monitored for timely completion and inspected for quality assurance, and that deviations from policy are …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followCUNY Bulletin No. CU-427
… Entry page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out … Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under … Time Entry page: Earnings Begin Date: Enter the last date of the pay period. Earnings End Date: Enter the last date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-427-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-419
… the Medical Spending Conversion Program. Effective Date(s) Payment will be included in the employee’s regular paycheck … deposit advice dated 1/13/11, Pay Period 20L/21C Agency Payment Processing Instructions To pay eligible employees, … on the Buy Out Waiver Listing. Note : The maximum payment amount is $500.00. Payment for any period less than 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-419-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-407
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … Note: The maximum payment amount is $500.00. Payment for any period less than 6 months must be prorated. Payroll … your Payroll Auditor. … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
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. 1280
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2013 Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … appointed by the Village Mayor. Budgeted appropriations for the plant’s operations totaled $11.3 million for 2015. Key Findings The quality of the discharged treated …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m