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Hicksville Union Free School District – Purchasing (2016M-34)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates nine schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Overview – Governmental Accounting Standards Board
… not affect or alter how public pensions are funded or how employer contribution rates are calculated. Rev. 8/24 … Governmental Accounting …
https://www.osc.ny.gov/retirement/employers/gasb/overviewAccounts Payable Advisory No. 35
… Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOpinion 98-20
… squad, if the board determines that such a requirement is reasonably related to the functions to be performed and is in the best interest of the fire district. You ask whether … capacity. In addition, a member of the fire police squad is deemed to have satisfied any requirement for training as …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-14
… and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW … for the primary purpose of conducting an investigation to evaluate the appropriateness of pursuing a settlement of a … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to reconstruct a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1952
… of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the payment effective date and subsequently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… sure all municipal sewer systems are complying with state law on reporting when overflow events occur and to make sure … had not done so. DiNapoli recommended DEC: Initiate prompt enforcement action to register publicly owned sewer …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsOpinion 91-56
… the issues discussed in the opinion. PUBLIC AUTHORITIES -- Termination (requirement that there be no outstanding … payable and contractual obligations for purposes of termination of a public authority) PUBLIC AUTHORITIES LAW, … in section 2828 of the Public Authorities Law relative to termination of public authorities, encompasses only …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-34
… may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is also …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over nearly a … going, but we’ve seen a decline in this workforce when compared to the city’s peak in 2015. There are still … made up only 23% in 2023. DiNapoli recommended: The city do more to support all younger workers, including immigrants, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term investments. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, according to a … Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, along with more seniors … and Service Trends Reports & Fiscal Tracking Tools NYC's Shifting Population: The Latest Statistics Identifying …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Comptroller DiNapoli Releases Municipal Audits
… the Town of Lockport , Town of Ontario , Town of Preston and Town of Thompson . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Board Oversight (Sullivan County) Auditors found multiple accounting errors and routine tasks that were not completed …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsParking Structures (2017-MS-3)
… Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The … regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We extended the scope of our … within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Citizens Hose Fire Company official was charged today with grand larceny in the third degree after allegedly … County District Attorney James Ritts. "This fire official bet she wouldn't be caught as she gambled away public money … said. "Thanks to my investigators and auditors working with the Sheriff's office, her crimes have been exposed. This …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Announces Results of General Obligation Bond Sale
… saving New York taxpayers approximately $4.3 million on a cash flow basis and $3.1 million on a net present value … percent; and Series 2018C Tax-Exempt Refunding Bonds to UBS Financial Services Inc. with a true interest cost bid of 2.057387 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale