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Town of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August … The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Oyster Bay - Financial Condition Management (2020M-74)
… infrastructure needs. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Becoming Eligible for a Benefit – State Police Plan
… benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitDiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley … and effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations (Albany County) School …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsSUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Comp Rate Codes: 21P , ANN , BIW , CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… also exceeded its authority by allowing a third-party vendor direct access to the town’s bank account that, at … totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were not … found at different locations than shown on the inventory list. Town of Walton – Justice Court Operations (Delaware …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… not enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether loan disbursements … a four-year total of $505,187 more than necessary in taxes and maintained an excessive level of surplus fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) … with city collective bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The … the audit period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… CUNY did not have any of the required notification forms for these accounts. Additionally, auditors found an … (totaling $810,608) paid from six selected bank accounts, 26 (totaling $118,782) were either improper or were … were certified in error. As such, auditors concluded there is a low risk that a significant number of students certified …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… the Fund operates with the highest ethical standards, is in full compliance with fiduciary and statutory requirements, … itself as one of the nation’s top public pension funds in performance, transparency, ethics, and public … results-driven, disciplined work my team accomplishes year-in and year-out,” DiNapoli said. “This report confirms that …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalSUNY Bulletin No. SU-318
… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the December 2021 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Comptroller DiNapoli Releases Municipal & School Audits
… more funding to meet operational needs than was needed by appropriating fund balance to balance the budget when the … did not record and report all financial transactions in a timely and accurate manner, which increased the risk that … accounting records also prevented the treasurer from being able to properly reconcile the district’s bank accounts …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of … may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes from a public …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1997
… establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to provide fire protection services. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Lancaster - Information Technology (2018M-114)
… Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … with balances totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m