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Baldwinsville Central School District – Fuel Inventory (2022M-106)
… for managing fuel inventories was not clearly assigned. As a result, officials cannot account for at least 1,358 gallons … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or … were physically secured. Key Recommendations Establish a control system that safeguards the District’s fuel from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Glen Aubrey Fire Company – Board Oversight (2022M-139)
… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. … Determine whether the Glen Aubrey Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Norfolk Fire District – Board Oversight (2022M-109)
… of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Bayport Fire District – Credit Card Use (2016M-394)
… the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. Background The Bayport …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Edgemont Union Free School District – Information Technology (2024M-37)
… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… funding source. Like the MTA, the public is also waiting for more information about what steps the authority’s funding …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programFederal Receipts – Federal Funding and New York
… of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of … Federal Receipts Received by New York State, SFYs 2005 – 2025 Federal Receipts as Share of All Receipts, SFYs 2005 – 2025 Sources: Office of the New York State Comptroller, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsEmerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for current allocating parameters and contact information for each program partner: Public Equities | Private …
https://www.osc.ny.gov/common-retirement-fund/emerging-managereLearning Videos and Resources
… and guidance on reporting procedures. Check back often for new videos and links to resources. If there are …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… public dollars," said DiNapoli. "I thank Chemung County District Attorney Weeden A. Wetmore and the New York State … Police. The case is being prosecuted by the Chemung County District Attorney's Office. DiNapoli's investigations have …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftComptroller DiNapoli Releases School Audits
… School District and the Yonkers City School District . “In an era of limited resources and increased accountability, … no assurance that all district property can be accounted for. Auditors found that 10 assets valued at $225,307 could … the tag did not agree with the accounting records. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Justice Court Fund: Advisories
… (1), Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil … 2008 July [pdf] - 2008 Legislative Updates and Reporting to the Justice Court Fund (JCF) Surcharge and Fee Increase PL … January [pdf] - 2008 Legislative Update and Reporting to the Justice Court Fund Surcharge and Fee Extension VTL …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesEligibility, the Benefit and Filing – Police and Fire Plan
… 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingSullivan County – Fiscal Stress (2013M-81)
… of these shortfalls, County management has eliminated 188 positions over the last three years. These staff reductions … of those receivables when estimating fund balance that is available for appropriation. The Legislature should develop a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Accidental Disability – Article 14 Benefits
… that the disability is the natural and proximate result of an accident sustained in the performance of duties … that the disability is the natural and proximate result of an accident sustained in the performance of duties …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityOpinion 91-22
… 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District … Whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22