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New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… a champion for justice, one of the brightest legal minds in American History and a passionate defender of the U.S. …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgIX.12 Overview – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewState Comptroller DiNapoli Releases School District Audits
… IT controls over physical IT assets and non-student user account access to the district’s network. In addition to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsFlorida Union Free School District – Information Technology (2017M-146)
… through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and Warwick in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. … is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Marathon Central School District – Fund Balances (2017M-280)
… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted appropriations for the … fund, employee benefit accrued liability reserve and retirement contribution reserve were not used as budgeted and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of East Rockaway – Justice Court Operations (2017M-206)
… Findings The Justice’s cash exceeded known liabilities by at least $1,963 each month between January and June 2016. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Real Property Tax Cap and Tax Cap Compliance
… Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for Local Governments … Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School … or 518-408-4934: Technical issues, account set-up or log-in problems – Select option 1. Questions related to …
https://www.osc.ny.gov/local-government/property-tax-capComptroller DiNapoli Releases School District Audits
… average of $357,000 of fund balance that was not used to finance operations. The district could not demonstrate a plan … security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, … 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Contract Advisory No. 22
… meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed … been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusInvestment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller … the New York State Retirement and Social Security Law. The Investment Advisory Committee advises the Comptroller on … The Investment Advisory Committee reviews the investment policy statement and any amendments to it, and reviews and …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected … reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … bids or use available State and county contracts for the purchase of gasoline and diesel fuel. Enforce and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… (BOCES) officials developed and managed a comprehensive investment program. Key Findings BOCES officials did not develop and manage a comprehensive investment program. During the 12-month audit period, BOCES … Officials did not: Adopt a comprehensive investment policy as required by General Municipal Law (GML) Section 39. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63