Search
Opinion 92-11
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from … to General Municipal Law, §6-n may transfer the moneys in that reserve fund to establish a reserve for property loss … authorized or required to purchase or maintain insurance. In the case of expenditures from the fund to pay settled or …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: Billions Needed for Repairs to Local Bridges
… York’s local governments need an estimated $27.4 billion in repairs, according to a report released today by New York … elements in poor condition or are prone to repeated flooding. The overall percentage of structurally deficient … New York City (86), followed by the counties of Erie (52), Ulster (46) and Steuben (40). The counties with the highest …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… solar energy goals, but crucial energy efficiency programs have underperformed,” DiNapoli said. “It is important for the … in building emissions, the PSC has said New York would have to retrofit 200,000 buildings a year, ten times the … NY-Sun, NY Green Bank and Innovation & Research programs have made progress toward their energy savings goals. NYSERDA …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli Announces State Contract and Payment Actions for June 2015
… Construction Inc. to rehabilitate the Lake George Beach parking lot. State Education Department $2.5 million to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015State Police Bulletin No. SP-215
… Training Stipend), or Leave of Absence/MLL (Mil lv) on the payment effective date of 04/01/2021 (Administration), … $9,054 OSC Actions OSC will automatically update rows on the Additional Pay page to reflect the following increases … absence, the agency must submit the following information on the Additional Pay page using the appropriate Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMonroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of … $1 billion. Key Finding County officials failed to properly manage or enforce their contract with an external operator and failed to take corrective action to address audit deficiencies. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… the performance of businesses receiving assistance from the Agency. Key Recommendations Develop a policy that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andNormal Retirement – Article 14 Benefits
… You can choose normal retirement or early retirement, but must be separated from service on the first … you can apply for normal retirement regardless of your age. The normal retirement benefit equals 50 percent of …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementSmithfield Fire District –Controls Over Financial Activities (2015M-113)
Smithfield Fire District Controls Over Financial Activities 2015M113
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 … testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible Department of Labor … 17L, paychecks dated 12/12/07 OSC Actions OSC has created a new Time Entry earn code to be used to pay the award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsElwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… would provide mitigating controls to safeguard District money, the Board was not following it. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Irvington Union Free School District – Information Technology (2016M-266)
… The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial … Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
Local sales tax collections in New York state increased by 15 in April compared to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year