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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… has adopted a code of ethics, but it has not adopted an investment policy or a procurement policy. The Board also has … that procedures are in place for financial recording and reporting. As a result, although the Treasurer did submit … for proper District purposes. Key Recommendations Adopt an investment and procurement policy. Ensure that formal written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The Carthage-Wilna Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… appropriation for the general fund, which leaves the City vulnerable to unexpected events. Over the last 10 years, the …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are … (or insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service … credit to avoid a reduction in their retirement benefit. Mandatory contribution deductions are taken before tax for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsOptional Service Credit Purchase Payments – Enhanced Reporting
… list the member’s service credit purchase deduction amount and whether it should be taken pre-tax or after taxes. The … payments left. To access the Loan/SCP Deductions page and view SCP deductions for your employees: Sign in to … by the amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the … rates set by SED. The reimbursement rates are based on financial information, including costs, that CES reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualA Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … stolen and dreams deferred. Across our country, Americans of all backgrounds are demanding real change. Acknowledging … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydCity of Long Beach – Budget Review (B24-7-4)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal contract, grant, loan, … The Federal Funding Accountability and Transparency Act of 2006 FFATA was signed into law on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… $30,975 for students for achieving certain grades on State exams but the cards were given to 19 teachers and support … for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollUnified Court System Bulletin No. UCS-203
… Purpose To inform agencies of OSC’s automatic processing of the April 2014 UCS Increments, Longevity Increments and … CT who meet the eligibility criteria Background Section 37 of the Judiciary Law, Chapter 276 of the Laws of 2008 and the … To inform agencies of OSCs automatic processing of the April 2014 UCS Increments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevityOpinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22City of Yonkers – Budget Review (B6-15-16)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2015-16 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $14 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… District expenses. The District did not select all professional service providers through a competitive process … interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue … and enter into written contractual agreements with professional service providers. Establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAlmond 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-113Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… not conduct an annual audit of the Treasurer’s records nor do they contract with an independent auditor to perform such … records annually or contract with an independent firm to do so. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m