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Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave … The Board has not established a standard leave request form or other formal procedure for employees to request leave time and for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293West Hempstead Water District – Life Insurance (2016M-393)
… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash receipts were … recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Lackawanna City School District - Tuition (2019M-59)
… Objective Determine whether tuition payments were accurate and supported. Key Findings District officials did not review … in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli Report Highlights Regional Education Trends
… revenues, such as property taxes, and less on state aid. For example, 68 percent of revenues for Long Island schools … Valley had the highest median per-pupil spending rate at $26,636, while Western New York was lowest at $19,776. This … the region to appear to have higher state aid levels than is typical for most of the region's other districts. To read …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… for the various categories of government three times a year. School districts are given a fiscal stress score … its own general school aid and the federal aid had to be shared with eligible non-public schools in a district. … The report also reviewed environmental risk factors, which can often increase the chance of fiscal stress, such as …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressEmployer E-News Archive — 2026
… Officials Must Submit an ROA 2026 Overtime Limits for Tier 5 & 6 Members Annual Invoice Payment Due Time is Up … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … prior to payment, and has not provided library staff with guidance on procurement methods for professional service …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to Kennedy. For the three fiscal years ended …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' Retirement System … contribution rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020State Comptroller DiNapoli Releases Municipal Audits
… billing and collection process. In addition, the board does not properly monitor water loss. Town of Moreau – … of Spencer – Board Oversight (Tioga County) The board does not periodically review bank statements, bank … or any other supporting records. Additionally, the board does not perform the required annual audit of the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … The town supervisor did not provide the board with complete financial reports or file annual financial …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Economic Development (DED): Review of the Local Development Corporation of Laurelton, Rosedale and … In April 2014, DED made a $16,250.00 advance payment to the LDC. Two months later, the LDC claimed the remaining …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Charter School for … district of residence by $4,200. Croton-Harmon Union Free School District – Professional Services (Westchester County) … $58,409 during the audit period. Ellicottville Central School District – Information Technology (Cattaraugus County) …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsOpinion 98-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … day for tax payments wo penalty is timely when last day of the penaltyfree period is Sunday …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… that "active volunteer firefighters" who meet certain age and length of service requirements may participate in a …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli Announces $15 Million Investment in Northern Ireland
… manager of the Fund’s $100 million Emerging Europe Fund, and is part of an estimated $30 million anticipated … said. “Northern Ireland has the young, skilled workforce and the solid infrastructure that are hallmarks of the … strategy. This partnership will benefit our pension fund and Northern Ireland in the years to come.” “I am heartened …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandSex Offender Registration (2014-MS-2)
… county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our audit was to determine if local law enforcement … a Sex Offender Registry within the NYS Division of Criminal Justice Services (DCJS). SORA was enacted to …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2