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Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The Board is responsible for establishing and approving all salaries and hourly wages by position or as part of a … to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… outreach services contract at Pennsylvania Station (Penn Station), Grand Central Terminal (Grand Central), and … New York City through Long Island, southeastern New York State, and Connecticut. Two constituent agencies – the LIRR … presents law enforcement issues. In an effort to better address the homeless issue and to assist homeless …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkOpinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … monitor to ensure the annual report filed with the New York State Authorities Budget Office and the Office of … of financial operations and exceeded its authority under New York State Town law by authorizing the supervisor to pay …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsThree Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. … Continue efforts to investigate causes of excessive water loss and take appropriate action to reduce water loss and costs. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could … certain types of projects are more likely to be behind schedule or over budget than others. Courts, waterway … public documentation about what is fueling these cost and schedule overruns. DiNapoli recommended the city shift all …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededWyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the … MTA’s capital program, but the state and the city have not yet approved the MTA’s request for additional resources. As a … of $1.8 billion by 2019. Despite its efforts to keep costs down, spending is expected to total $15.1 billion in 2016, or …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingOpinion 90-19
… of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from fire company) … VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; …
https://www.osc.ny.gov/legal-opinions/opinion-90-19New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The … not conduct an audit of the Secretary-Treasurer’s records for the 2013 fiscal year. The Board provided the fire chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Canastota Central School District – Payroll (2016M-56)
… of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. Background … The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56South Seneca Central School District – Financial Management (2015M-255)
… 2015. Background The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in … operates two schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Saratoga Springs City School District – Fund Balance (2016M-99)
… of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $117 … Finding The District’s reported unrestricted fund balance for the past three years was understated because the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Town of Enfield – Purchasing (2016M-377)
… number of quotes for purchases subject to Town policy. Not all vendor payments were in accordance with the contract … obtaining goods and services on behalf of the Town. Ensure all payments are in compliance with agreed upon contract …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… DiNapoli and New York City Comptroller Scott M. Stringer today called on the Securities and Exchange Commission to … material risks climate change poses to their business and what steps they are taking to meet those challenges. … NYS Comptroller Thomas P DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil fuel industry …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases Municipal & School Audits
… records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial … also did not develop a written vehicle and equipment replacement plan, and three board members did not know when …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits