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State Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-692
… Supervisor Carpenters. Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter are … Carpenters (UBCJA), providing rate increases for employees in the titles of Carpenter and Supervisor Carpenter. The … Rate Chart and additional information are contained in the memorandum from Carmelo Batista, Jr., dated February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andComptroller DiNapoli Releases Municipal Audits
… Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and … of the 2015 budgeted appropriations as of the end of 2014. In addition, the board has not formally established capital … County) The library has accumulated more than $750,000 in private funds as of the end of 2014 and it has no formal …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, … P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was approximately $29 billion, … are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, mostly counties, own 50.6% or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal & School Audits
… records for most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset … debt service payments have risen 6.2% and the city will need $90.4 million to service its debt obligations during …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-47
… any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are … limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, … by the statute of limitations. Article 2 of the Civil Practice Law and Rules (CPLR) currently contains statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… Purchases and Sales (purchases of highway related products from company owned by a member of a town board of assessment … (3), a municipal officer or employee has an "interest" in any "contract" with his or her municipality if, among other …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1SUNY Bulletin No. SU-325
… SUNY Bulletin No SU325 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Releases Fiscal Stress Scores
… System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on a calendar year basis for 2021, covering all counties and towns, 44 cities, and 11 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… receiving your vested benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you would have completed 20 years of …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingCUNY Bulletin No. CU-381
… 8/15/09 salary. Shift Differential Effective 8/16/09 Evening Night $6,897 $8,431 Educational Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkCUNY Bulletin No. CU-333
… the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… the Treasurer. No one maintained general ledger accounting records or performed formal bank reconciliations for the … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … for all Departments. Maintain general ledger accounting records for the Clerk’s bank account. A formal reconciliation …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s … Board of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the … totaling $10,515 had no supporting documentation to identify their purpose and checks totaling $52,976 had no …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Baldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the Board of … The School has a policy entitled "Fingerprint Process" in their Onboarding Guide, which stated that "All school … must be fingerprinted before they are authorized to work in a school in New York State." We requested documentation to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 hours. Remit real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240