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West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is … Fire Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of … Glens Falls Association (Association), which is a separate not-for-profit corporation operated in accordance with its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli said. “The … growth. The Fund’s diversified asset allocation continued to help generate strong positive returns. The financial … last few years but our investment strategy has allowed us to capitalize on opportunities and minimize risks.” Returns …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… $1.40 billion scheduled for January, $600 million of which is for new money purposes and $800 million of which is for refunding purposes; and $2.96 billion scheduled for February, $2.51 billion of which is for new money purposes and $450 million of which is for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have assurance that goods and … result in the district making improper or inappropriate payments. Town of Smyrna – Claims Audit Process (Chenango … not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Comptroller DiNapoli Releases School Audits
… in encumbrances and improperly reserving $7.7 million for debt service. Eastport-South Manor Central School … also found officials did not have written agreements for four professional service providers who were paid … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Opinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… that limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds and District officials did not provide any calculations or justifications for the funding levels of the various …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … individual who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Town of Oswego – Financial Condition and Information Technology (2017M-290)
… safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The … Adopt a disaster recovery plan and policies and procedures for breach notification and data back-up. … Town of Oswego …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
Village of Stillwater Capital Project and Settlement Award Accounting 2017M163
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163More About This Retirement Plan – State Police Plan
… by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCity of New Rochelle - Elevator Inspections (2018M-62)
… action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over … totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for … Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCUNY Bulletin No. CU-227
… Purpose To explain procedures for entering payments in the Time Entry page. Affected … CUNY Central Office. … This bulletin explains procedures for entering payments in the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-227-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-260
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … CUNY Central Office. … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-260-cuny-health-benefits-buy-out-waiver-program-payment-cycle