Search
Village of Suffern – Budget Review (B21-6-2)
… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Chateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Fairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Police Bulletin No. SP-107
… NYS Police Investigators Association (Bargaining Unit 62) who meet the eligibility criteria Background Pursuant to the State of New York and the New York State Police Investigators … NYS Police Investigators Association (Bargaining Unit 62) is authorized. Effective Date(s) Payment will be made in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentState Police Disability (Section 363-b) – State Police Plan
… you must apply within 90 days of the discontinuance. For a disability not sustained in service, you must have at … Security disability benefit cannot exceed your final salary. If it does, the portion that exceeds your final salary will be suspended. The law defines “final salary” as …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… by more than $1.1 million over a five-year period for narcotics and other controlled substance prescriptions … substances can ease suffering and provide treatment for people with serious medical problems, but these drugs can … DiNapoli said. “New York puts limits on these medications for a reason – to cut the potential for abuse. The Department …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsOpinion 91-54
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on … the village) STATE CONSTITUTION, ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In the absence of State … , 119 Misc 2d 449, 463 NYS2d 384; see also Municipal Home Rule Law, §10[1][ii][a][8], authorizing local …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Dual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … among multiple facilities. Employees may also work for other government agencies subject to certain restrictions … in the cases we identified, including recovery of salary payments, adjustment of pension credits, and assisting …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Management of Internal Controls
… rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to … elected by unanimous vote of the other Board members. For the fiscal year ended June 30, 2011, the FRMC reported … The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsCity of Yonkers – Budget Review (B17-6-10)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10SUNY Bulletin No. SU-234
… To notify SUNY agencies of the new SUNY Police eligibility for the Police and Fire Retirement System (PAF) and provide instruction for transferring employee enrollment from the New York State … the Education Law were previously members of and eligible for the New York State and Local Retirement System (ERS). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andState Comptroller DiNapoli Releases School District Audits
… $1 million over the last three fiscal years, expenditure increases are outpacing revenue increases. The increases in expenditures were driven by … to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Chesterfield, which bills, collects and enforces charges for water and sewer districts. The board did not approve any of the water and sewer rates that were used for the districts within the town. Fishers Island Waste …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Agencies Bulletin No. 1140
… agreements between the State of New York and CSEA, PEF, and MC and a subsequent plan by DCS, beginning January … receive equal bi-weekly payments totaling $3,000 annually for opting out of Family coverage or $1,000 annually for opting out of Single coverage. Civil Service will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsSelected Employee Travel Expenses
… we audited a total of $588,029 in travel expenses for 17 Department of Health (Department) employees. We … employee. Key Findings Travel expenses totaling $466,301 for 14 of the 17 Department employees selected for review were appropriate and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesVillage of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Bridgewater – Financial Operations (2013M-309)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through March 31, 2013. … The Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year total approximately $345,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Rochester City School District – Budget Review (B20-2-5)
… City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is … are underbudgeted by approximately $1.5 million and salary and substitute costs will have to be closely … District officials will need to closely monitor salary and substitute fill levels and the related budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Comptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and … have not implemented the district’s reserve fund policy for the funding and use of reserve funds. One reserve, the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0