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State Comptroller DiNapoli Releases Municipal Audits
… not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the … sale of property, to balance its budget. The city could face a shortfall of $1.8 million for parking violations …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-025-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… with 25 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … Park Police; Service in the U.S. military, as specified by law; or Other prior police service, as specified by the RSSL. … be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332State Comptroller DiNapoli Releases Audits
… or accompanying schedules for making the data public, as required. Higher Education Services Corporation (HESC): …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… energy projects have been taking more than three years to receive siting permits due to application delays, according to an audit released today by New York State Comptroller … energy projects have been taking more than three years to receive siting permits due to application delays according …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysOpinion 88-12
… of $7,000 shall be awarded to the lowest responsible bidder after public advertisement. It is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli Releases Guide to Federal Funding in New York
… of the state’s safety net programs, which help New Yorkers from their youngest years in childcare and K-12 education …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… well as links to core SFS documentation on the SFS Coach site at https://www.sfs.ny.gov/secure/ . In this regard, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsGuide to Financial Operations
… management systems where applicable. Subscribe to GFO Updates …
https://www.osc.ny.gov/state-agencies/gfoNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleValley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the … Determine whether the Board of Education Board and Valley Central School District District officials ensured the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … expenditures. We project the District will end 2020 with a surplus of $308,800, 177 percent of 2021 appropriations. … on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Greene County – Court and Trust Funds (2014M-294)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We … or the misappropriation of funds in the financial application because they did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… To be eligible for this benefit, you must retire directly from public service or within a year of separating from service. For most members, the maximum number of sick … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. … occur if a Business Unit did not process an expense report with the correct expense type or taxable value, resulting in … taxable income for prior tax years in order to comply with Internal Revenue Service IRS reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years