Search
Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … or prepare abstracts of claims to be approved by the board for payment. Only the total amount of claims approved by the board for payment was included in the board minutes and the amounts …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… for overtime was not required. In addition, the town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Town of … Supervisor’s Records and Reports (Steuben County) The town does not have complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Economic and Demographic Trends – 2021 Financial Condition Report
Provides information about the States Gross Domestic Product wages unemployment rate and population growth
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired based on a $6 million … industry that could take advantage of the property as a rail yard and be profitable. The board decided this was not …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District , Hudson Falls Central School District , Mount Sinai Union Free School District , Oyster Bay-East … and effectively." Berlin Central School District – Vehicle Fuel Inventory (Rensselaer County) Auditors found … to finance operations, none of the fund balance was used for operations for the 2013-14 through 2015-16 school years. …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Opinion 99-13
… unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the permitted activity, … Whether a town may impose a higher building permit fee for structures that would have no heat and are …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … still needed to be reviewed and, if warranted, recovered. New York State Health Insurance Program: Empire BlueCross … steps and techniques that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsSpecial 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oSpecial Plan for Monroe County Deputy Sheriffs (Jailors) and Deputy Sheriffs (Court Security) (Sections 89-n and 603 (j))
… Deputy Sher Jailors and Deputy Sher Court Security Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89n and …
https://www.osc.ny.gov/retirement/publications/special-plan-monroe-county-deputy-sheriffs-jailors-and-deputy-sheriffs-court-security-sections-89-nOpinion 88-56
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of a firm doing business with the district, does not have a prohibited conflict of interest in purchase contracts … employee of a firm doing business with the district would have a prohibited conflict of interest in contracts between …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Office of Operations: 2024 Virtual Fall Conference
… WHO SHOULD ATTEND This conference is intended for State agency staff who have responsibility for adding vendors, procurement, payments, accounting, finance, 1099 reporting or … Blumenthal, Alexis Lorenzana and Karissa Ryder (Bureau of State Expenditures) Target Audience: Agency Fiscal and …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedLeaves of Absence – Article 14 Benefits
… Half credit is given for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceContract #C001191 – Leadership Development Program for OSC
… Responses to Questions Note: documents will be posted in Adobe Acrobat PDF format and may be opened with the free … Acrobat reader, available through this link: https://get.adobe.com/reader/ …
https://www.osc.ny.gov/procurement/contract-c001191Yates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Hornell City School District - Financial Management (2019M-38)
… the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… officials did not provide IT security awareness training to staff. Hardware and software inventory records were … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive … recovery plan. Provide security awareness training to staff and maintain complete and up-to-date hardware and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyNortheast Central School District - Payroll (2018M-140)
… contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) to review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140