Search
Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and calculation of separation payments … July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andTown of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Brighton Memorial Library – Board Oversight (2015M-116)
… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with … Key Findings The District overestimated expenditures in its adopted budgets and then used $3.5 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County … reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. Establish …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli Calls on Aetna to Disclose Corporate Political Spending
… a shareholders’ vote on Friday, May 15 at the Fortune 500 company’s annual meeting. DiNapoli is trustee of the New York … ways that benefit long-term value or if it is putting the company’s reputation and its bottom line at risk. Aetna … Foods Delta Air Lines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingCity of Amsterdam – Budget Review (B23-5-4)
… review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation funds …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or covers a period of time (e.g., grant period) designed … a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … Project is group of activities that has a start and end date or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… said. "Any federal funding reductions not already assumed in the Financial Plan could force difficult decisions … Plan projection, released by the Division of the Budget in August, and $3 billion lower than the balance from a year … of which largely reflected monetary settlement receipts in recent years. The most recent Financial Plan projected a …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… of facilities with radiation equipment. To ensure compliance with applicable rules, regulations, and license … using radiation equipment. Additionally, even when non-compliance was identified in the sample of hospitals, DoHMH …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentState Comptroller DiNapoli Releases Audits
… in the most economical manner and in the best interest of the taxpayers. District officials paid $1.2 million to six … technology contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Village of Waterford – Board Oversight (Saratoga …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsRFQual #22-02 – Medical Examiner Management Services
… as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS” or the “System”) and as … Comptroller as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire …
https://www.osc.ny.gov/procurement/rfqual-22-02Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the East Greenbush Central School District , East Rockaway Union Free School District , Honeoye Central … their money is being spent appropriately and effectively.” East Greenbush Central School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Opinion 93-28
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section … moneys appropriated by the town board for the repair and improvement of highways may be expended only in … with an agreement entered into between the town board and the highway superintendent pursuant to section 284 of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through … Williamson Central School District Procurement of Professional Services 2016M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesWesthill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182SUNY Bulletin No. SU-302
SUNY Bulletin No SU302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesAvoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject a DRO. Orders that are vague, … status, the Employee Retirement Income Security Act (ERISA), the Retirement Equity Act of 1984 and certain … The laws of the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC) that provide for …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… and Distribution, Supply Chain Strategy, and Rolling Stock Strategy. As of May 2022, MTA had approximately 1,050 … use car parts are using category management to negotiate a price reduction from a major supplier. Supply Chain Strategy … and savings, and that they are not required to define what savings stem from the Transformation Plan. Audit …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-money