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Sandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… legislative package addressing gun control: "Gun violence in our nation has gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows no geographic …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlOswego City School District - Separation Payments (2021M-194)
… (District) officials calculated separation payments to certain District employees in accordance with … provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a $2,908 separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a manner that benefits Town taxpayers, such as reducing …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90State Comptroller DiNapoli Releases School District Audit
… that data, hardware and software may be lost or damaged by inappropriate use or access. Officials also did not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Dansville Public Library – Procurement (2015M-225)
… 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in Steuben County. The Library, which is a school district …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key … receipts were deposited within 72 hours, as required by law. Key Recommendations Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Corning – Financial Condition (2020M-13)
… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … for revenues and appropriations are reasonable based on historical or known trends. Develop multiyear financial … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Truxton Fire District – Board Oversight (2022M-123)
… records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123DiNapoli Statement on NYC's 2025 Budget Modification
… Year 2025 budget modification raises current year spending to $115 billion, primarily reflecting the addition of federal … as well as lower pension and debt service spending, in the current year. Business income tax revenue remains … realistic levels of funding in the outyears for items that have persistently exceeded cost projections, particularly for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationBeacon City School District – Information Technology (2023M-143)
… by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information … 39 shared and service accounts. Develop written procedures for adding, modifying or disabling shared and service … manner and periodically review network user accounts for necessity and appropriateness of access. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Opinion 2006-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … with a cable television company, which is only operative in the unincorporated area of the town, are to be credited to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Police Bulletin No. SP-231
… Employees Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the … Annual salaried employees of the Division of State Police in BU07, BU17, or BU62 who possess or obtain a recognized … a degree, the agency must submit the following information on the Additional Pay page or the Automated Interface file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… of services now with the ability to fund these services in the future. Recurring spending should match recurring … so the city may have greater flexibility down the road.” In June, the city adopted its $98.7 billion fiscal year (FY) … which can act as a fiscal buffer, was the highest on record, and will need to be restored to provide future …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingState Police Bulletin No. SP-242
… Employees: Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the … Annual salaried employees of the Division of State Police in BU07, BU17, or BU62 who possess or obtain a recognized … a degree, the agency must submit the following information on the Additional Pay page or the Automated Interface file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentCUNY Bulletin No. CU-207
… summer payments for CUNY faculty who have been awarded a research grant. Affected Employees Full-time CUNY … professional staff will receive payments that will be reimbursed by the CUNY Research Foundation (CUNY RF) for … Each payment will be reflected in the Goal Balance and when the Goal Balance is equal to the Goal Amount, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchState Agencies Bulletin No. 922
… employees. Background Since many facets of taxation rely on county information, the Office of the State Comptroller … (OSC) has begun populating employees’ county of residence in PayServ. OSC is using the postal code to confirm the … Affected Employees All employees who have a Home address in PayServ of New York City or the surrounding area Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageOpinion 92-39
… on establishment) -- Referendum (eligibility to vote) TOWN LAW, §209-e: Persons who do not own taxable real property … a water district or sewer district pursuant to Town Law, §209-e. You also request clarification of voting rights …
https://www.osc.ny.gov/legal-opinions/opinion-92-39