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Opinion 88-12
… Bidding (services provided under a municipal cooperation agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint … REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement for services) GENERAL MUNICIPAL LAW, §119-o; … several subjects which may be addressed in a cooperation agreement. For example, the cooperation agreement may contain …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… DiNapoli has noted in the past that the city lags national peers in formalizing components of its reserve … bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … collectively could exceed $1.8 billion annually by FY 2026, on top of city-identified budget gaps. The city has …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … could impact district budgets now and in the future. It is a useful tool to better inform lawmakers, stakeholders and … inflation both regionally and statewide. Expenditures grew 26 percent between 2007-08 and 2017-18 compared to inflation …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are … position and discretionary programs if greater preparation is not taken, according to a report released today by State … and the risk of its lasting consequences, the city is vulnerable to reductions both in federal spending and …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growPrattsburgh Central School District – Tax Collection (2016M-122)
… to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, 2016. … The Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Granville Central School District – Fund Balance (2016M-114)
… to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. Background The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and … for the 2015-16 fiscal year totaled approximately $26.7 million. Key Finding The District’s unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … use of reserves in the budget plan each year and develop a plan for the use of fund balance and reserves in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of … Tompkins County Soil and Water Conservation District Agriculture Environmental Management …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMassapequa Water District (2014M-100)
… if the Board appropriately provided individual life insurance policies to District employees for the period … Finding The District currently holds seven individual life insurance policies for its four administrators and 14 … full-time employees. GML only authorizes group term life insurance policies for employees of a water district. Key …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100CUNY Bulletin No. CU-705
… Purpose The purpose of this bulletin is to notify CUNY agencies of health benefits rate changes. … OSC that certain health insurance rates are changing for CUNY employees with health insurance coverage through the … Effective Dates Effective paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… During these challenging economic times New York must do everything to detect and prevent fraud, stop waste and … loss of money." Assemblyman Andrew D. Hevesi said: "I compliment Governor Cuomo for signing this legislation and … on this bill. This process is an excellent example of how our government should work. This law will ultimately save …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteSelected Financial Management Practices
… the Hudson River waterfront, generally from the northern boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The Trust has authority …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will stay virtually the same in … of payroll. The average contribution rate for the Police and Fire Retirement System (PFRS) will increase to 24.4 … Employer contribution rates for the New York State and Local Retirement System NYSLRS will stay virtually the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18Infrastructure Inspection and Maintenance
… (Corporation) inspection scheduling procedures ensure that all high- and intermediate-importance structures are … have not had an Inspection in many years – and some not at all. The Corporation’s process for determining Inspection and … Corporation inspection scheduling procedures ensure that all high and intermediateimportance str …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceIT Security Fundamentals – Information Technology Governance
… controls both individually and collectively and will help you place the internal controls in context. CIA Triad The CIA … and complete data is essential for good decision-making. What good is the information if it cannot be trusted? … A combination of controls helps ensure that your system does not become overly dependent on any one control or layer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases Municipal Audits
… interest in the contracts between the district and his snow plowing business. Contrary to New York State Town Law, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… possession of the district’s financial records. The board was unaware the audit was not completed and took no action. Town of Clifton Park – …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOther Bulletin No. 34
… Change from a Non-M/C Position Where the Employee’s Salary was Equal to or Greater Than Job Rate to an M/C Position with … qualified for the April 2017 SCF M/C LLS payment but was on an approved Leave of Absence (including Workers’ … payroll status. Demotions after 03/31/17: An employee who was not eligible for the April 2017 SCF M/C LLS payment on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfState Comptroller DiNapoli Releases Audits
… requirements. Auditors tested a random sample of 271 award recipients at the three universities that received the most … found that HESC made $81,198 in payments on behalf of 20 recipients who did not meet the program requirements. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits