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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… in a real property tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal … and developed budgets that appropriated fund balance to address planned budget gaps totaling approximately $2.5 … realistic budgets and reduce both surplus fund balance to comply with the statutory limit and overfunded reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Cortlandville Fire Department – Internal Controls (2014M-3)
… 8, 2013. Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a … and that the membership’s approval of disbursements is noted in the Department minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… procurement policy. Key Recommendations Adopt budgets that reflect the district’s actual needs and include … on historical trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner that benefits District residents. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTown of Schaghticoke – Budgeting (2013M-239)
… April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected five-member Town Board, which … to finance recurring expenditures. The cost of operations is not sustainable based on the current levels of unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239State Comptroller DiNapoli Releases Audits
… audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important … will be the first to reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Thomas P. DiNapoli. Statewide local collections totaled $1.7 billion, up nearly $192 million from the same time last … in August, even with many counties participating in the gas tax holiday,” DiNapoli said. “With consumer spending … Sullivan County experiencing the largest increase at 15.7%, followed by Orange (12.9%) and Rockland (12.3%). …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearCUNY Bulletin No. CU-602
… plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an … The new TIAA Action Request AC-1767 (Rev.07/17) form is available on the State Payroll Services Forms Page . The … in Service) A Portion of the Employees Suspense Period is Being Waived (Y/N) Approved Election Date Verification of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… degree, a class C felony, in Albany County Court. Miller is alleged to have stolen over $162,000 in pension benefits … not guilty. The charges are accusations and the defendant is presumed innocent unless and until proven guilty. If … in state prison. The Joint Task Force on Public Integrity is a cooperative effort between Comptroller DiNapoli's and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overXVI.3.K Interim Reporting – XVI. Financial Reporting
… 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the … basis. Process and Document Preparation: Interim financial reporting relates to only Governmental Fund financial … issues and disclosure requirements associated with interim reporting, and lists the interim reports that will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOversight of Disability Services (Follow-Up)
… fiscal year, SUNY Administration develops a Master Capital Plan that identifies construction and rehabilitation projects … Additionally, campuses have their own Facility Master Plan that evaluates existing space inventories, usage, and condition to accommodate need. Both the Master Capital Plan and campuses’ Facility Master Plans incorporate projects …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followLinkNYC Program Revenues and Monitoring (Follow-Up)
… that would offer free high-speed Internet access and phone service; a touchscreen tablet interface to access City … an 8-year period, at no cost to the City, with a specified number to be installed in each borough. The Agreement was …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will inform all users when the system is available. OSC will be leaving one prior month …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… 15 at the Fortune 500 company’s annual meeting. DiNapoli is trustee of the New York State Common Retirement Fund, … spending,” DiNapoli said. “We need to know whether Aetna is using our investment in ways that benefit long-term value or if it is putting the company’s reputation and its bottom line at …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingState Agencies Bulletin No. 2186
… a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, 2012. ( Please see … change is needed. The Savings Plans page must be updated for members with a Payroll Status of Active, Leave of … box. Click Search. Select the correct Empl Rcd number for corresponding Job Record (if multiple records exist). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general … a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … officials overpaid two employees a total of $1,715 for unused leave. Manhasset Union Free School District – …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-16
… HEALTH SERVICES -- Board of Health (member as consultant to health department) -- Contracts for (consulting services … of interest if he or she is retained as a consultant to the county health department and an appointee of the board has the power or duty to negotiate the consulting contract, unless and to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-16