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Debt – 2022 Financial Condition Report
… prepaid or defeased in SFY 2021-22. Prepayments typically do not reduce the State’s interest costs, and artificially …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… 1,000 hours of community service. Town of Fort Edward – Payroll and Leave Accruals (Washington County) Payroll payments were not always accurate and supported and … adopt policies or implement controls to properly segregate payroll duties. Oswego County – Court and Trust Funds …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… and the claims auditor did not help ensure that district funds were used to procure goods and services in a prudent … identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be … of internal controls to account for and safeguard these funds. Auditors found there was no reconciliation performed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-21
… highway, including cutting or removal of trees) HIGHWAY LAW, §187: The cost of maintaining and repairing a town … 1948 p 360, 3 Opns St Comp, 1947 p 88; see also Highway Law, §§140[1],[2],141[1],153), which, under certain … may be charged to the adjacent property owner (see Highway Law, §319). Highway Law, §187, titled "(l)aying out, dividing …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor … as depository is because the other bank refused to comply with the town's preferred policy of requiring securities … bank in the town and that one of the town councilmen is a member of that bank's advisory board. You further indicate …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mContract Advisory No. 26
… where competitive bidding is required by statute, rule or regulation shall contain the following statement subscribed … competitive bidding is not required by statute, rule or regulation may contain, at the discretion of the department, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsRainbow Rhymes Learning Center (Follow-Up)
… selected State Education Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were … adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followXIII.10 Overview – XIII. Employee Expense Reimbursement
This section provides Agencies with guidance on how to process a refund owed to the State by an employee using the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Delhi - Highway Department Leave Records (2020M-53)
… maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from … was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… an ombudsman program that will provide a channel for Boeing employees to raise work-related concerns, and … tragedy. The settlement approved today not only provides for the company to recover the largest monetary settlement in …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … contract pricing and did not have documentation to that effect. Our comparisons of items and prices against …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Agencies Bulletin No. 994
… UPK functionality or content should be directed to payroll@osc.ny.gov . Technical questions should be directed … … To provide agency users with an overview of the new online help tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkCollege of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls