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Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to help more than 1,000 qualifying New York businesses in all 62 counties retain jobs and expand. The Fund’s … Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. … …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… of an unauthorized bank account by Sunnyside Manor’s Board. For findings and … to Sunnyside Manor outside of the unauthorized bank account, see the full report ( 2022-S-46 ). About the Program … Key Findings Sunnyside Manor’s Board held a checking account, separate from the development’s operating …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellRetirement System Membership – Article 14 Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and … Office of the State Comptroller. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Background Orange County Community College is located in Orange County. The College, which has two campuses and … that competitive bids or competitive offers are awarded in accordance with GML. Establish written procedures for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could improve the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial … 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate … from the Town of Livonia, in Livingston County, where it is located. The Board of Fire Commissioners comprises five …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of … of 2013 and submitted inaccurate and late monthly reports to the Board. The Board did not perform a thorough audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1260
… grade level or status as a non-graded employee. Grade 622 and below are currently paying $9.25 and grade 623 and above are currently paying $18.50 biweekly. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the Commissioner … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. LaGuardia …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… is an independent postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and … 14 awards totaling $25,011 that school officials certified in error. Key Recommendation The Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeDiNapoli Announces Sale of General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 10, 2015 of tax-exempt and taxable New York State General Obligation Bonds totaling approximately …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsDisposal of Electronic Devices
… analysis showed the Department’s policies and procedures for preparing devices for surplus were appropriate to minimize the risk that … from surplus electronic devices. Other Related Audit/Report of Interest Office of General Services: Disposal of …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesTuition Assistance Program – College of Westchester
… eligibility. For the three academic years ended June 30, 2014, the school certified 4,090 awards totaling almost … Education Services Corporation should recover $11,340 plus applicable interest, from Westchester. The State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester