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Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Beacon City School District – Information Technology (2023M-143)
… be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control weaknesses that we communicated confidentially to District officials, we found that officials did not: … 1,280 accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143State Comptroller DiNapoli Releases Municipal Audits
… of Carlisle , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In … and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Argyle Central School District , Forestville Central School District , … appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … County officials did not have sufficient information to address delinquent balances for nine loans totaling …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Chenango Valley Central School District , East Moriches Union Free … is being spent appropriately and effectively." Chenango Valley Central School District – Budget Review (Broome … announced his office completed audits of the Chenango Valley Central School District East Moriches Union Free …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: … be required to complete five years of service before you can retire under the benefits of this plan. Regardless of tier, if you work …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingStatewide Local Sales Tax Collections Up More Than 21 Percent
… fourth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced … of 14.2% or $81 million compared to July 2020. Every county outside of New York City also saw year-over-year … digits, ranging from 17.3% in Lewis County to 35.7% in Wayne County. During the last month of each calendar quarter, …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases Municipal Audits
… board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… and believed that success would be achieved through hard work and determination,” DiNapoli said. “Thanks to their …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… duties or design compensating controls. Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply with Town Law. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Opinion 91-63
… office space in the same building in which the store is located, but has no relationship with the corporation … (§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. … of the governing board's proceedings. Disclosure is not required under section 803 in the case of an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … 1,655,366 1,076,376 13,175,487 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 … separate reconciliation .) … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… of our nation’s strongest allies. I am heartened that so many other public funds have stepped forward to purchase … in the region, during these tragic and challenging days.” New York joined Pennsylvania, Florida, Illinois, … investments represent the most powerful and direct way to stand with the State of Israel and its people.” Israel Bonds …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsEconomic and Demographic Trends – 2022 Financial Condition Report
… Employment Statewide Recovering Slowly in 2021 In calendar year 2021, the State gained over 226,000 jobs, an increase of 2.6 … growth, 1.4 percent. NYS GDP Nearly $1.5 Trillion in 2021 A state’s Gross Domestic Product (GDP) is the value of …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … and procedures, or adopt a code of ethics. The by-laws do not include any detailed financial procedures that would …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andFishers Island Ferry District – Financial Operations (2016M-156)
… 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Wappingers Central School District – Fuel Accountability (2015M-135)
… in Putnam County. The District operates 15 schools, with approximately 11,470 students. The District is governed … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … are secured each night. Review fuel transaction activity on a monthly basis to identify unusual transactions. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135