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Police Property Room Inventory (2014-MS-4)
… seize multiple forms of property which can include cash, jewelry, firearms, weapons, controlled substances, vehicles …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not properly reporting unresolved traffic … trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… [read complete report - pdf] We also released 8 letter reports to the following … 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which energy … initiated between February 2002 and August 2012 with total capital project costs of approximately $20.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5King Center Charter School – Purchasing (2013M-215)
… threshold amounts under which approval can be made by management, versus large purchases that would require Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNorth Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli: Local Sales Tax Collections Grew by 14% in October
… Local sales tax collections in New York state increased by 14.1% in October compared to the same …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… equipment. The Department oversees nursing homes in the State through its Division of Nursing Homes and Intermediate …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followPension Payment Calendar
… sooner. Click here for a PDF of the pension payment calendar that you can print. 2024 December If you have … direct deposit, your check was mailed on December 30. 2025 Calendar (January – December) M = Check Mailing Date D = … 27 28 March 28 31 April 29 30 May 29 30 June 27 30 July 30 31 August 28 29 September 29 30 October 30 31 …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarCaledonia-Mumford Central School District – Financial Management (2024M-101)
… complete report – pdf] Audit Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively … by a total of $1.3 million over the three years, which made it appear the District had less surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Earnings Limits – Enhanced Reporting
… 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … April 1, 2017 – March 31, 2018 $270,000 For Members of Tier 6 (Joined NYSLRS On or After April 1, 2012) New York … Security Law limits the earnings used in the calculation of pension benefits. The amount cannot exceed the Governor’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsOpinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for those members classified as "investigators." You state that the position of sergeant is the "highest ranking … Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … investments of municipal moneys (Memorandum of the State Department of Audit and Control, McKinney's Session Laws, …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: Wall St. Profits Soared in First Half of 2020
… to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance . “An injection of federal stimulus … to a level hard to imagine in March,” DiNapoli said. “Wall Street’s successful first half helps our state and city …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020State Comptroller DiNapoli Releases Municipal Audits
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a … company; federal banking corporation licensed to do business in this state; national banking association; federal …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible … We note initially that Article 18 of the General Municipal Law, (§§800 et seq .) relative to conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-12EDSS - Procurement Contract / Amendment Help
… Amendment submitted through EDSS be received by the Bureau of Contracts (BOC)? Contracts entered into SFS and … and Pending OSC review. Confirm that the Audit Type is one of those listed on the chart above and that the transaction … Chapter XI.2 ). If the Audit Type entered is not one of those listed on the chart above or the Business Unit / …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m