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Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , discussed spending on all roads owned and maintained by local governments, as … road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateHammond Fire District – Board Oversight (2024M-151)
… report – pdf] Audit Objective Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … District’s financial activities, adopted required policies and completed required training. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Investment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller pursuant to Section 423 of the New York … on the proposed asset allocation plan developed by the Chief Investment Officer after the completion of an … Enterprise Asset Management … The committee appointed by the Comptroller advises the Comptroller on general …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeCUNY Bulletin No. CU-385
… Purpose To notify agencies of health insurance rate changes. Affected Employees CUNY … the health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-385-city-new-york-health-insurance-rate-changesCUNY Bulletin No. CU-379
… Purpose To notify agencies of health insurance rate changes. Affected … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-379-city-new-york-health-insurance-rate-changesTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… to events in Charlottesville. "The chaos and tragic loss of life in Charlottesville are a warning and a wake-up call. Violence and intolerance are taking the place of discourse in our nation. All leaders, particularly the White House, must …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaComptroller DiNapoli Releases Municipal Audits
… $169,000 were a proper use of district money. In addition, travel and car rental costs of approximately … minimized. Had the supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… balance was actually used to finance operations from 2015-16 through 2017-18. Deposit Central School District – … calculated potential savings of over $150,000 per year by taking this action. Furthermore, officials negotiated … the amount permitted to be retained at the end of the 2015-16 through 2017-18 fiscal years. While revenue estimates were …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Downstate approved reimbursements to Sunset for $3,000 in bonuses paid to Downstate’s Assistant Facilities Program … employee violated New York State Public Officers Law. In settlement of the violation, the Downstate employee paid … 2017. Department of Health (DOH): Medicaid Program: Errors in Identification of 340B Providers in the Medicaid Drug …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsTuition Assistance Program – Metropolitan Learning Institute
… TAP awards totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall estimated value … in the first quarter," DiNapoli said. "New York state's pension fund is designed and prudently managed to provide … requested data. … The New York State Common Retirement Funds Fund overall estimated value in the first quarter of …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli Releases Bond Calendar for Fourth Quarter
… of which is for refunding purposes. The anticipated sales in the fourth quarter compare to past planned sales of $3.38 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by … review of leave time records. District officials do not ensure that access rights to the payroll and human …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Collections totaled $1.4 billion, up $530 million from May of last year. “For the second straight month, local sales tax … continues to improve as spending rebounds from the effects of the COVID-19 pandemic and the standstill it created in New … federal assistance and restored state aid, the recovery of sales taxes will help New York’s local governments rebound …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayState Comptroller DiNapoli Releases School District Audits
… five employees had unnecessary user permissions and 16 active contractor accounts were not needed, including …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity as may be … in the special act creating the special district public library For a public library Board of Trustees, the function …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references