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Retirement System Membership – Special 20- and 25-Year Plans
… electing the 384-d plan. To withdraw, file a Request for Withdrawal from Section 384-d (PF5466) form with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipDiNapoli Releases Report on Tax Check-Off Donations
… and Research Fund. The aggregate accumulated fund balance of 12 funds reviewed totaled $15.7 million in SFY … funds had higher balances than the prior year. The largest balance, for the Breast Cancer Research fund, rose 9.8 …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… preschool special education provider, Yeled v’Yalda Early Childhood Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an … SED; $683,915 in costs related to a Head Start program, an Early Intervention program, a portion of a building Yeled …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members employed by the district. For the 2021 calendar year, auditors found the district could …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … costs reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care — Compliance With the … Auditors found that on its annual Consolidated Fiscal Reports, AMC failed to provide certain key documents it …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
New York City facing significant uncertainty in its economic and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing to fund operations according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesHow to Make a Vendor Responsibility Determination
… responsibility determination, you must assess whether the vendor has: appropriate financial, organization and … capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Jack Martins and Assemblymembers Kenneth Zebrowski and Anthony Brindisi for acknowledging that the state should …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningNortheastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Vestal Central School District – Fund Balances (2017M-91)
… 2015 through March 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and … Vestal Central School District Fund Balances 2017M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… through December 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton … Tully Central School District Financial Management 2016M359 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Warsaw Central School District – Financial Management (2016M-278)
… of fund balance toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. Three reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Seneca County – Water and Sewer Operations (2017M-4)
… five municipal water and sewer customers, the four largest commercial customers and two water and sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were … written agreements are established with all municipal and commercial water and sewer customers and service providers, …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Hewlett Bay Fire District
… the District’s procedures for procuring professional services and internal controls over information technology … require competition for the procurement of professional services. The District did not always enter into written … the use of competitive methods when procuring professional services. Enter into written agreements with all professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – Public Health Department Receipts (2013M-18)
Rensselaer County Public Health Department Receipts 2013M18
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition … and employee benefit costs due to staff reductions and lower energy costs. Additional cost savings were realized in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in … to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a contractor all … Haldane Central School District Budget Transfers and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information