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Opinion 90-55
… line of duty which are analogous to those in section 207-c for police officers. In that opinion, we concluded that the … which, inter alia , permitted municipalities to apply for an accidental disability retirement, a retirement for disability incurred in performance of duty, or similar …
https://www.osc.ny.gov/legal-opinions/opinion-90-55NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… 10, 2023 The Honorable Joseph R. Biden President of the United States The White House 1600 Pennsylvania Avenue, NW … for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department … is the one of the largest public pension funds in the United States. The Fund is not subject to the Employee …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… New York’s Empire State Supportive Housing Initiative (ESSHI) has not been … significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was launched … in-person visits from March 2020 to May 2023 when telehealth was in use. Audit Office of Mental Health: …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
New York State Comptroller Thomas P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean Power Plan
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Lindley – Justice Court (2017M-270)
… accounting records, including the reconciliation of cash assets and known liabilities, and promptly investigate and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Sullivan County – Time and Attendance (2017M-55)
… Background Sullivan County is located in the southeastern part of New York State and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Junius – Supervisor’s Records and Reports (2017M-168)
… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were accurately paid and to determine whether cash receipts from the Community … accurately paid employees’ salaries and wages but need to improve controls over payroll preparation and processing. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Limitations – Special 20- and 25-Year Plans
… Your FAE calculation may be limited based on your tier. Earnings above the limit will not be included in your … Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed … 20 percent will not be included in your FAE calculation. Tier 6 If the earnings in any 12-month period in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsVendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : … and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… process within the Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65.1 … Key Finding The Board developed an adequate process for processing special education claims but have not formally …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104State Comptroller DiNapoli Releases Municipal Audit
… information or complete adequate cost-benefit analyses for proposed projects before approving them. In addition, … reported capital investment and salary information for reliability or compare it to estimates in project … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditWalton Central School District – Financial Condition (2014M-118)
… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118