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State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … physical accessibility at the selected facilities. City of New Rochelle – Physical Accessibility to Programs and … increase physical accessibility at selected facilities. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… billing statements, withholding statements, and so on. If retiree contributions are not required, consider … Simply crosscheck the social security numbers listed on the bill to those already identified as eligible. Remove …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOther Bulletin No. 39
… Agreement between the State University Construction Fund and the Civil Service Employees Association (CSEA), signed … 2,000 hours. The new agreement changes the overtime factor and will be implemented in two phases. For overtime earned on … factor will be paid on the denominator of 2,080 hours and be changed to .00072. This change will be covered in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesState Agencies Bulletin No. 1537
… Purpose To provide agency instructions for processing the 2015-2016 Pilot Firearms Training and … the State of New York and the Public Employees Federation (PEF), employees with peace officer status shall be eligible … and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1537-2015-2016-public-employees-federation-pef-pilot-firearms-training-andState Agencies Bulletin No. 1438
… Purpose To provide agency instructions for processing the 2014-2015 Pilot Firearms Training and … the State of New York and the Public Employees Federation (PEF), employees with peace officer status shall be eligible … and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-paymentXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address Sequence for … payment request will meet the processing needs of both New York State and the vendor. Section 6.Z - Processing Payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceState Agencies Bulletin No. 1977
… of a new Tier 6 pension plan including a VDC plan. ( See Payroll Bulletin No. 1256 ) Effective April 2013, employee … the PayServ Savings Plans panel. Effective Dates Effective Administration paychecks dated February 2, 2022, and … records exist). Insert row in Coverage section and enter payroll period begin date into Deduction Begin Date and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… hikes, reductions in staffing or maintenance and reduced capital spending are all on the horizon without additional … in ridership. Additionally, MTA must prioritize its capital plan and determine which projects are most critical … But there are other changing ridership patterns that may offer opportunities for the MTA to improve service even as it …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandDiNapoli Releases Municipal Audits
… local government audits were issued. Fairview Fire District – Financial Operations (Dutchess County) The board … mandated financial oversight training or ensure proper accounting records were maintained. The board did not make … property taxes that will be owed to local governments and school districts for properties that the city owns outside of …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsPortville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245DiNapoli Statement on Executive Budget Proposal
… Governor Cuomo’s call for comprehensive campaign finance reform and public financing of campaigns is welcome. New York needs to reform its campaign finance system from top-to-bottom and strengthen efforts to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … asset policy containing the procedures to be followed when authorizing capital asset construction. … Smithtown Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. … South Farmingdale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsAccounts Payable Advisory No. 38
… or “cash back.” The New York State Commission on Public Integrity (now succeeded by the New York State Joint …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemEast Islip Public Library – Cash Receipts (2017M-223)
… for attraction ticket purchases, sales and inventory on hand. Separate financial duties so that no one individual …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157More About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planWillsboro Central School District – Financial Condition (2015M-362)
… the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Somers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and … or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed as … agreed with the asset records. Key Recommendations Adopt a written policy that establishes capitalization or tagging …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74