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Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Oswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Real Property Tax Cap Information - Glossary
… that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The … local law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) … taxes more than the allowable levy growth factor. Payments in Lieu of Taxation (PILOTs) - Often used by tax-exempt …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements … Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including depreciation of capital assets …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases State Audits
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … overtime totaling $31,783 for administrative duties. In visits to work sites, auditors noted an excessive number … Bridges and Repairing Defects (2014-F-9) (Follow-Up) In an initial audit report issued in April 2013, auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsDeath Benefits – Divorce and Your Benefits
… are designated by law (RSSL, Sections 61, 361, 509 and 607). NYSLRS has no discretion to pay the ex-spouse . Only … written notice (Estate, Powers and Trusts Law -EPTL § 5-1.4). The designation is revoked regardless of when the final … Cash Refund Initial Value pension payment option (Tier 1); Cash Refund Contributions pension payment option (Tiers 1 …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… against terrorist attacks, which have made the system much safer than before 9/11. Federal funds for transit … capital security program because of delays, although in this instance the federal government allowed the MTA to use … work. To view a copy of the report, click here , or visit: https://www.osc.state.ny.us/osdc/index.htm …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… The New York State Common Retirement Fund and The Church Commissioners for England have today written an open letter to ExxonMobil … if the company had an independent board chair," New York State Comptroller Thomas P. DiNapoli, trustee of the … The New York State Common Retirement Fund and The Church …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersMohawk Valley Faces Challenges But Bright Spots Exist
… losses, but job increases in health care and some manufacturing sectors, and efforts to revitalize downtown … counties. Jobs in the Mohawk Valley's once strong manufacturing sector declined 39 percent from 2000 to 2010. … rose 1.9 percent from 2010 to 2017, due to growth in manufacturing subsectors such as food, electrical equipment …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existState Comptroller DiNapoli Releases Municipal & School Audits
… were not approved by the board prior to payment; and 26 claims totaling $19,479 lacked adequate supporting … 470 water outlets the district sampled for testing, 120 (26%) exceeded the lead action level. Auditors reviewed 25 of … of the potable water outlet sampling on the district’s website five weeks late. Harpursville Central School District …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Accidental Death Benefit – Article 14 Benefits
… Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job … will, or to the persons who would be the executors if you die without making a will. Filing Your family or employer … forward the appropriate forms to your beneficiary. If you die on or after January 1, 2020, the application for the …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitComptroller DiNapoli: 26 School Districts in Fiscal Stress
Twentysix school districts have been designated as fiscally stressed under New York State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring System
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressDiNapoli Releases Fiscal Stress Scores for 17 Cities
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… a written policy addressing sexual harassment prevention in the workplace and provide annual sexual harassment … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to … a written policy addressing sexual harassment prevention in the workplace and provides annual sexual harassment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certification