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Southside Academy Charter School – Board Oversight (2013M-318)
… the Board with projected budgets, budget amendments and quarterly financial statements for its review. Although the … and budget amendments, the budgetary information and the quarterly financial statements lack transparency to allow the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… and implement a process to compare leave accrual records with other attendance records to ensure that the leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualComptroller DiNapoli Releases Municipal Audits
… The bylaws do not address fundraising activities and there are no policies and procedures in place to ensure … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … accounting records and reports. Town of Van Etten – Procurement and Supervisor’s Fiscal Oversight (2019M-111) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Procurement and Contracting in New York
… Requirements Research Vendor Information Bid Protests Comptroller DiNapoli believes in empowering people to raise … not approve a contract award by a public contracting entity. The Comptroller's independent review of bid protests, … its taxpayers. Resources How to Protest a Contract Award Search Comptroller's Bid Protest Decisions Comptroller's …
https://www.osc.ny.gov/state-agencies/contractsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost $178,000 or more than 3 times the … real property tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Opinion 95-30
… grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … Prior inconsistent opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-30DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… In a report released today , State Comptroller Thomas P. DiNapoli … in revenue created by the pause on congestion pricing. The report lays out possible sources to fund the MTA’s … and riders in particular. It’s my hope that this report will help underscore the priorities and the challenges …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosMitigation for Extreme Weather Conditions and Flooding
… to identify potential risks to its system from extreme weather conditions and flooding and developed plans to … and, in the longer term, rising sea levels. Severe winter weather can create hazardous travel conditions throughout the … does not have procedures to address all types of severe weather events and did not perform an assessment of its …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingAccounts Receivable Collection and Reporting
… receivable collection and reporting procedures were in compliance with applicable laws and regulations for the … receivable collection and reporting practices are in compliance with applicable laws and regulations. As required, … receivable collection and reporting procedures were in compliance with applicable laws and regulations for the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingState Comptroller DiNapoli Releases Municipal Audits
… Fire District – Length of Service Awards Program Service Credit (Saratoga County) The district did not award the … when required. The board approved the treasurer's use of a debit card to purchase office supplies and postage. The use of a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… “The U.S. Supreme Court's landmark decision today grants same-sex marriages the dignity, equality and … ensure equal protection in the workplace and beyond, but today's victory is truly historic and worthy of celebration." … The US Supreme Courts landmark decision today grants samesex marriages the dignity equality and …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… the Shorefront Mental Health Board (Shorefront) complied with the prevailing wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The … March 31, 2014. Background OMH contracted for $2.3 million with Shorefront to provide janitorial services to six …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State … Education Department: Bright Start Pediatric Services - Compliance With the Reimbursable Cost Manual (2014-S-34) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsAccounts Payable Advisory No. 3
… have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which … vendor and address: Select the appropriate Vendor ID. Select the appropriate Address Sequence on the Invoice … populate the default address associated with the Vendor ID. Select the appropriate Address Sequence on the Payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… admitted gassing up at the VFA pump and using his chief’s truck for his business. Based on DiNapoli’s audit and … previously suspended related to the proposed sale of a VFA truck for $3,000 without permission. His charges were limited …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyTier 1 Death Benefits – New Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefits