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Veterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With … Day we must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and … and prosperity to these brave individuals. Our soldiers have risked everything for the sake of democracy and to …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliXV.6.B Negative Payroll Balances – XV. End of Year
… negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesIntroduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ and school districts’ operations. … communication, and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, malware …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionGloversville Public Library – Claims Processing (2014M-81)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Red Creek Central School District – Financial Management (2020M-75)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Forestville Central School District - Information Technology (2019M-170)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Randolph Central School District - Financial Management (2019M-232)
… with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Town of Johnstown - Fuel Inventory (2019M-178)
… - pdf] Audit Objective Determine whether Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178South Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water … Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a … was unaccounted-for. Key Recommendation Continue efforts to investigate causes of excessive water loss and take …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million. … entitled. Key Recommendation There are no recommendations for this report. … Crown Point Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mAccounts Payable Advisory No. 36
… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial Operations (GFO) , Chapter XV, Section 4 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsAccidental Disability – Police and Fire Plan
… Regardless of the amount of service credit you may have, if you become permanently incapacitated (physically or … disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved … (75 percent) of your FAS, plus an annuity provided by any annuity savings contributions you may have made while in …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityPerformance of Duty Disability – En-Con Police Officers Plan
… Eligibility You may be entitled to a performance of duty disability benefit if you are found … disease, but passed a physical examination upon entry to service that did not reveal any evidence of disease or … of 2016). If you are applying for disability benefits due to heart disease, your application must be filed while you …
https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… Regardless of the amount of service credit you may have, if you become permanently incapacitated (physically or … disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved … (75 percent) of your FAS, plus an annuity provided by any annuity savings contributions you may have made while in …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Regardless of the amount of service credit you may have, if you become permanently incapacitated (physically or … disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved … (75 percent) of your FAS, plus an annuity provided by any annuity savings contributions you may have made while in …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityState Comptroller DiNapoli Releases State Audits
… were not on CUNY Central’s list that Lehman opened prior to the implementation of its 2008 banking policy. In … tax levy dollars that Lehman should have turned over to the state. In a follow-up, auditors found Lehman officials … City-based not-for-profit organization authorized by SED to provide preschool special education services to children …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … govern certain procurement practices, including requests for qualifications or proposals or energy performance … reviewed the treasurer's reports, which listed the bills for review, when auditing claims it did not review the …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … annually appropriating fund balance that was not used to finance operations. As of June 30, 2017, unrestricted fund … officials did not properly manage fund balance and need to improve their budgeting practices. Although the board's …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsJoin Our Team as a Local Government Auditor
… while maintaining work-life balance. LGSA auditors have diverse backgrounds and degrees. While a degree in accounting is not required , you must have completed 24 hours of qualifying accounting courses . If you have graduated or are within nine months of graduating from …
https://www.osc.ny.gov/jobs/lgsa