Search
State Comptroller DiNapoli Releases Municipal Audits
… fiscal year budgets. Below are the findings of some of the communities reviewed: Adequacy of 2021 Budgets – Town of Big …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-19
… School District v Potter , 60 AD2d 948, 401 NYS2d 320, app dism 44 NY2d 789, 406 NYS2d 39). Similarly, under the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Selected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security … City. Transit has 472 subway stations in four boroughs (Manhattan, the Bronx, Queens, and Brooklyn) and facilities … written policies and procedures for PMs that address how often PMs should be performed and how to document …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesOpinion 96-2
… library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … library district with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter … A village which imposes an ad valorem levy on benefited real property on behalf of a public library district created …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-19
… for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to … for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to … discount to provide that: ... no issue of bonds shall be sold at a price such that the difference between the sale …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 94-15
… endowment or extraclassroom activity funds, depends on the meaning and intent of the provision. We believe that …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… No Created when New Suspense Savings Plan Added 666 VDC Employer Interest Non-taxable Percent of Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92CUNY Bulletin No. CU-467
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkComptroller DiNapoli Releases School Audits
… Brian Butry at 518-474-4015 or email: [email protected].ny.us . Caledonia-Mumford Central School District – Online … processing (by the payroll clerk) and payroll review and certification (by the superintendent) were adequate to ensure …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1936
… provide for a Work-Related Clothing Allowance. Effective Dates The 2021 CSEA ASU Work-Related Clothing Allowance may … who returns on or before 03/31/2022 is eligible for the payment upon the return from leave. Agency Actions Employee … to the Tax and Compliance Mailbox. Questions regarding retirement may be directed to the Payroll Retirement Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingOversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … and monitor non-degree granting private career schools in New York State. The intent of these career schools is to … in a timely manner. Provide immediate attention to those cases which involve the most significant issues. Develop and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsSecurity Self-Assessment – Information Technology Governance
… Self-Assessment appended to this publication addresses key areas of IT internal controls such as policy, training, … any laptop computers, yet you have observed staff working on laptop computers, you may want to ask a follow-up question … obtained is up to the governing board. Board members could interview appropriate responsible parties such as the IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… outcomes for these children. To its credit, SED is acting on our suggestions to ensure more migrant children are …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … vehicles during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior … (TOV) general and TOV highway funds, respectively. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current … rental policy to ensure that it contains specific rules for rental approval, recordkeeping and custody of monies. … to ensure compliance with the policy, and penalties for violating the policy. Develop written policies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardEmerging Manager Definition and Life Cycle
… monitoring and progression of potential candidates for inclusion in the program, independent of asset class … business life cycle stages. Stage Traditional Attributes for the Stage Seed & Early The firm typically has managed money for institutional investors less than five years Has access …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Village officials did not always use competitive methods for purchasing goods and consumable products. For example, the village paid $4,126 more for fuel than …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in … of Department funds. The President signed blank checks for the Treasurer, and Board members approved payments …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds