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Town of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Forestville Central School District - Information Technology (2019M-170)
… implement written administrative regulations to further define the District’s acceptable use policy guidelines. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire … separate from the Town of Wallkill, in Orange County. The Board of Fire Commissioners is composed of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is contending … Notably, the state's fiscal problems arise at a time when our economy is relatively strong and tax collections are … higher reserves that will better position the state for when the economic downturn in the cycle arrives. My office …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalCity of Syracuse – Water System Cybersecurity (2019M-173)
… for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Ithaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by … District officials recognized their use of fund balance as a financing source could not continue. The District did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in … for the 2015-16 fiscal year total approximately $17.5 million. Key Finding District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS … Fund, which was valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundOpinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for … charge. You ask whether the cost incurred by a village in transporting an individual from a village justice court to …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… in a plan established in the county, or, in the case of a public corporation . . . located in more than one …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… of joint fire district commissioners prior to the first elections of commissioners "shall be made by the town board … 1 . December 14, 2000 William N. Young, Jr., Esq. Town of Monroe; Villages of Harriman, Monroe and Kiryas Joel 1 We … (see, e.g., City of New York v Village of Lawrence , 250 NY 429), we believe the issue of the continued inclusion of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit … credit", it has also advised the county that the program is permissible because it complies with those provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… today by New York State Comptroller Thomas P. DiNapoli. "My auditors found defects that could potentially compromise … and responding to unsafe conditions is a risk that can be prevented." The audit, which covers the period from … to the MTA, priority "A" defects must be made safe or repaired within 24 hours. Priority "B" defects are not deemed …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsIX.7.E Disaster Assistance – IX. Federal Grants
… to use the event project in the first instance. In this case, they can code transactions to track the disaster …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceOpinion 90-3
… TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method … of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of all other real property. When a village elects direct cash payment and sales tax is allocated to that village, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3DiNapoli: State Pension Fund Value $206.9 Billion
… Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed Income …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionOpinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an … Law, §99-m, as well as its general intent (see McKinney's Consolidated Laws of NY, Book 1, Statutes §§98[a], 177[c]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Controls Over Unclaimed Bottle Deposits
… and Finance (Department) is enforcing registration and reporting requirements on deposit initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the Assertive … treatment plans are not completed on time, with required team leaders’ approvals. As a result, program recipients’ …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-program