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Cortland County – Public Water Supplies (2016M-318)
… in completed surveys were not always reported to NYS DOH, officials did not provide documentation that all … sanitary surveys are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that … and public health hazard violations are reported to NYS DOH. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… or underbilled for services received and student refund checks were printed and disbursed without approval. College … Operations should resume reviewing and approving student refund checks prior to their disbursement. Seek competition …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOrdinary Death Benefit – Article 14 Benefits
… or While you are on an authorized medical leave for up to two years (which may be extended for an additional two … Civil Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… some of the state’s $12.5 billion in unclaimed funds at events across the state in February, State Comptroller Thomas … from DiNapoli’s office will be on site at the events listed below to help New Yorkers find out if they are … owed some of the states $125 billion in unclaimed funds at events across the state in February State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s duties are not … disbursements totaling $531,934 and determined 19 (41 percent) totaling $233,492 did not include any Board … Finance Law when authorizing $220,000 of borrowing using a line of credit. Key Recommendations Establish compensating …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee … provides fire protection and other emergency services to approximately 10,000 residents, is governed by an elected … meeting each year, the Board appointed specific vendors to provide goods and services for the year, without obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, worth … Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D report NTAX723 which … between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataState Agencies Bulletin No. 1939
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the October 2021 increase to the Security Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… general fund incurred operating surpluses each year for a combined total of $378,991. Therefore, appropriated fund … Of the 37 network users reviewed: Fifteen network users (41%) accessed websites, such as shopping, entertainment, … for AUP state that personal use is prohibited. As a result, the likelihood that a user’s Internet browsing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… district treasurer maintained adequate accounting records. In addition, the board did not annually review the district’s … needs and benefit taxpayers and which may have resulted in greater investment earnings. For example, the district’s … audit, were familiar with the recommendations and conveyed in the company’s corrective action plan what actions they …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… New York State Comptroller Thomas P. DiNapoli today released a review of recent federal data about how the … New York State Comptroller Thomas P DiNapoli today released a review of recent federal data about how the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from $550 million in November 2019, which it plans … city officials released a four-year financial plan for FY 2020 through FY 2024. The surplus for FY 2020 results mainly from an increase in the city’s revenue …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Get Your Money Back!
… staff members from the State Comptroller’s office attend community events across the state to provide information and … a.m. – 12:00 p.m. OUF in the Town of Clarkstown Street Community Center 31 Zukor Road New City, NY Rockland Finger Lakes …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Municipal & School Audits
… steps to increase physical accessibility at the town hall, including mirrors, hand dryers and grab bars mounted at … Babylon – Physical Accessibility to Programs and Services (Suffolk County) Of the 1,290 applicable physical … at selected town facilities. Spaces include town hall, the town hall annex, which lacked van accessible …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to supplement their grocery … for a household of one to $1,756 for a household of eight, with an additional $220 per person for each additional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a structured approach for assessing and funding capital assets, … York State statutes. See our Legal Requirements page to find specific sections of the law related to capital asset …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: 529 College Savings Program Lowers Fees
… state's plan or nonqualified withdrawals. Ascensus Broker Dealer Services, LLC, serves as Program Manager and, in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees