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Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beacon City School District , Brookfield Central … District and Westport Central School District . "In an era of limited resources and increased accountability, it’s … The 2014-15 preliminary budget includes the appropriation of $3.5 million of fund balance to help finance operations. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… reports for the following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free … District , Harpursville Central School District , Indian Lake Central School District , Johnstown City School District … District , Sullivan West Central School District , Tupper Lake Central School District , Wayland-Cohocton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network … for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags … City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-222
… $4,484 End Date: 10/31/2022 Control-D Reports Available After Processing After the automatic processing of the 2021 State Police … employee is appointed to an ineligible position effective after receiving the 2021 Expertise Pay, the payment cannot be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined … the board did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Subway wait assessment is calculated at time points, which should consist of between 25 and 50 percent of all …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectOverview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewVillage of Hobart - Board Oversight (2018M-88)
… annual financial report and supporting records. Explore selling the unused properties or consider placing these …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Webster Central School District - Financial Condition (2018M-109)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… does not address professional services or quotes above $10,000 but below competitive bidding thresholds. The Board does …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195CUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY … rate(s), the agency must submit the following requests: For all rate increases, request a Pay Change with the … the new hourly rate. A separate request must be made for each of the rows that exist on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansNY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… enacted legislation will help protect public employee unions. But we must stand together to defend unions and working families in all parts of our country and … remains the backbone of the New York and American economy. Unions created our middle class – and are still building it. …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period … 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planTown of Red Hook - Financial Condition (2018M-171)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. … 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178