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Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingBolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … with administrative rights. Establish written procedures for granting, verifying, changing and disabling network user … disabled in a timely manner. Establish written procedures for granting, verifying, changing and disabling non-student …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Comptroller DiNapoli Releases School Audits
… surpluses totaling approximately $1.5 million for this period. Despite the operating surpluses, the district … requirements. For the five fiscal years ending June 30, 2013, district officials overestimated appropriations by … condition. The board has used excess reserve funds to pay off debt and the district has entered into inter-municipal …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that … General Comments, and Arrears. Questions: Questions about this bulletin should be directed to the Payroll Retirement … The purpose of this bulletin is to inform agencies of PayServ changes that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireRed Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fVillage of Victory – Audit Follow Up (2010M-35-F)
… report released in August 2010. Background The Village of Victory is located in Saratoga County with a population of … Village of Victory Audit Follow Up 2010M35F …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fState Comptroller DiNapoli Releases Municipal & School Audits
… School District – Network User Account and Shared Network Folder Access (Orange County) District officials did not … enabled accounts; adequately secure shared network folder access, resulting in users having unnecessary access …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 99-15
… PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or … SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not … or sewer system) VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not …
https://www.osc.ny.gov/legal-opinions/opinion-99-15City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … which consists of five members, has overall responsibility for the City’s operations. The City’s operating expenditures …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mSole Custody Reporting
… immeasurably to accurate, complete and timely filing of required sole custody bank account information. For more … about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingOpinion 96-20
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … police department must be given to the Commissioner of the New York State Department of Criminal Justice Services within …
https://www.osc.ny.gov/legal-opinions/opinion-96-20DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… for the benefit of the more than one million participants in the New York State retirement system,” DiNapoli said. “To … risks by increasing the weighting of companies that engage in climate solutions and decreasing the weighting of … an initial allocation of $1 billion made to this strategy in March 2023. Proxy Votes In February, the Fund amended its …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious proposals hit on some … Governor Cuomo put forth dozens of proposals to tackle big and small issues …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsOpinion 89-39
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance … coverage would have a prohibited conflict of interest in those contracts unless the exception contained in either General Municipal Law, §802[1][b] or [1][h] is …
https://www.osc.ny.gov/legal-opinions/opinion-89-39State Agencies Bulletin No. 1034
… for the 2010 calendar year through the agency (paid by voucher through the NYS Central Accounting System) and/or … educational assistance benefits paid to the employee by the agency. The amount exceeding $5,250 is considered the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 936
… benefits are included when determining the taxable amount for tax year 2009. Affected Employees Employees who receive … assistance benefits that exceed the $5,250 threshold for the 2009 calendar year through the agency (paid by … are qualified programs. Please see IRS Publication 15-B for further information. OSC Actions OSC will create Control …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsOpinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Coalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … Thomas P DiNapoli and New York City Comptroller Scott M Stringer a coalition of 41 investors today urged US …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301