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Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, 2015. Background The Pelham Union Free School … by more than $2.2 million from fiscal year 2011-12 to fiscal year 2014-15. Key Recommendation Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of … Stockbridge Valley Central School District Payroll and Leave Accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsHeuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… period July 1, 2010 through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the … Greenwood Lake Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40CUNY Bulletin No. CU-732
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-701
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseUniondale Public Library – Procurement (2015M-126)
… 1, 2013 through June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau … Uniondale Public Library Procurement 2015M126 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… is located in the Town of Bethlehem, Albany County, and is governed by the Board of Trustees, which comprises … June 30, 2013, there were approximately 21,000 members and the Library's operating expenditures totaled … over-the-counter cash receipts were properly accounted for and deposited intact and in a timely manner and the system of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Green Island Power Authority – Electric Billing and Collection (2015M-137)
… 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137State Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected … in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as follows: Bargaining Unit: 01 Current … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0State Agencies Bulletin No. 1805
The purpose of this bulletin is to notify agencies of an automatic Dues increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-associationState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board Governance , Town of Junius , Orange County Community College , Village of … P DiNapoli today announced his office completed audits of Town of Canandaigua Greece Public Library Industrial …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Comptroller DiNapoli Releases Municipal Audits
… duties are not segregated and village officials do not provide adequate compensating controls, such as … officials did not have specific criteria to document how they arrived at their decisions when approving or denying … County) The treasurer has not filed the district’s annual update documents (AUD) with the Office of the State …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-51
Whether an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain travel expenses incurred by their respective spouses
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-98-15State Comptroller DiNapoli Releases Municipal & School Audits
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … balance and reserve policies. Therefore, the board lacks important tools to project current and future operating and … Furthermore, officials’ continued practice of using debt to pay for recurring costs is imprudent. The review …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Issues Report on Public-Private Partnerships
… the authority of the state to enter into public-private partnership (P3) projects or goes forward with private … the authority of the state to enter into publicprivate partnership P3 projects or goes forward with private …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnerships