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State Comptroller DiNapoli Releases School District Audits
… In addition, officials did not ensure IT policies were up-to-date with current technology changes. User accounts were … accounts were not disabled. Officials did not maintain up-to-date IT asset inventory records or enter into adequate … supported and disbursed. Auditors questioned payments to three employees totaling $108,963. District officials paid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial reports with the Office of the State Comptroller for fiscal years 2015–2019 in compliance … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… points. As of June 30, 2019, the District overfunded one reserve by $820,000. South Colonie Central School …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Wyandanch Union Free School District - Budget Review (B19-7-1)
… 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… sharp metal objects; station platform cracks; and an oil leak on the station platform. Several of the defects involved …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year … than fifty per centum of the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in … levied or to be levied for the fiscal year in which they mature or out of other revenues of that fiscal year available …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for … justice court and committed by order of the court to the custody of the county sheriff, a village transports the … 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-93-30IX.7.E Disaster Assistance – IX. Federal Grants
… by Agencies Recovery - Planned activities as approved by FEMA The Project Costing (PC) and Commitment Control (KK) … a disaster by the Federal Emergency Management Agency (FEMA), State Agencies, DHSES and FEMA determine what work needs to be accomplished and create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by: excluding real property wholly exempt from county taxation; using the total assessed value of property … Whether the allocation of county sales tax revenue required by Tax Law 1262d should …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Flanders Fire District – Disbursements (2014M-199)
Flanders Fire District Disbursements 2014M199
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192One-Year FAE – Special 20- and 25-Year Plans
… Tier 2, 3 (Article 11) and 5 members are eligible for this benefit if your employer adopted it. Tier 6 members are only eligible for this benefit if your employer adopted it before April 1, …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeState Agencies Bulletin No. 1490
… Questions regarding this bulletin may be directed to the Payroll Deduction Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… Questions regarding this bulletin may be directed to the Payroll Deduction Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialUnified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court … To notify agencies of the new voluntary group term life insurance Code 542 available to certain employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… a deep respect for the Office of the State Comptroller. I valued his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to … live up to his example as I serve in the office he cared so deeply about and worked so hard to make effective." …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory … over the computer inventory that allow computer equipment to be tracked efficiently. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory