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General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the issuance and use …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain … costs without cutting current benefit levels. Review the practices below and determine whether they can achieve … coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Agencies Bulletin No. 1936
… Purpose The purpose of this bulletin is to provide agency … eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York … the allowance (up to $58.00) is paid by separate check as explained in the 06/17/2021 GOER memorandum. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact on … service which followed. In September, the Mayor ordered New York City agencies to cut spending by 3% in FY 2023 and … Attrition outpaces hiring among New York Citys municipal workforce which could have an impact …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionOpinion 88-63
… or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … of operating an auxiliary police unit established to serve a village are held by the county treasurer. You ask about the … of every city and county, except those counties contained in New York City, create an office of civil defense …
https://www.osc.ny.gov/legal-opinions/opinion-88-63State Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… enough to keep up with demand. Despite efforts, permits for new residential buildings, which include new market rate …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesSaratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its … reserve in excess of the amount originally established as a maximum funding level and the reserve has consistently …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mSullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided … enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Mastic Beach Fire District – Cash Disbursements (2017M-38)
… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The … Compare all vouchers with a list of checks to be approved for audit and approval before payment and include a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… financial operations for the period January 1, 2015 through July 27, 2016. Background The Painted Post Fire … services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected … approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate the Treasurer’s duties. The annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOpinion 93-18
… Firefighters' Benefit Law, §3[10]). Thus, section 216(2) does not require a town board to conduct a mandatory … sixty percent of the town board. Further, section 216(2) does not require a town board to vote on a proposal selected …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Dual Employment
… (OPWDD) employees who are dually employed at other State or New York City agencies are working their required hours at … OPWDD employed about 20,600 individuals throughout the State, some of whom were also employed by other government … Disabilities employees who are dually employed at other State or New York City agencies are wo …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentJune 2002: Advance Refunding Bonds
… explains the reporting requirements for advance refunding bonds. Many school districts are issuing advance refunding bonds this year because the state is changing how it … In a current refunding, the proceeds of the refunding bonds are used currently (immediately) to redeem the old …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Quality Services for the Autism …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… Treatment program contracts to ensure provider claims do not include state reimbursement for depreciation expenses. …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits