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Peekskill City School District – Financial Condition (2015M-191)
… Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Fire Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for … New York State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaOpinion 92-14
… mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien … under which a county treasurer may properly refund a deposit to discharge a mechanic's lien without a court order. … do not require a court order authorizing a refund of the deposit to the depositor ( Martens v O'Neill , 131 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-92-14DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an additional $1.2 … the more than one million members and beneficiaries of the Retirement System.” DiNapoli said the commitment included an … is honored to be selected by the New York State Common Retirement Fund as a partner in identifying and providing …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require district officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Opinion 2002-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … town improvement districts (see, e.g., 1992 Opns St Comp No. 92-33, p 84; 1986 Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Financial Management (Monroe County) From the 2017-18 through 2021-22 fiscal years, the approved … records for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses, the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Public Health – 2021 Financial Condition Report
… necessary to ensure compliance with the global cap limit for SFY 2020-21. Pandemic Brings Jump in Medicaid Enrollment … DOH data, in February 2021, enrollment surpassed 7 million for the first time in the history of the program, with … during the public health emergency. Children and adults represented 75.5 percent of all average monthly DOH …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthComptroller DiNapoli Releases Municipal Audits
… work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … (2018M-274) County officials did not seek competition for aggregate purchases from nine vendors totaling … County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsOpinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2002-14
… appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), … monies to the property owners under these circumstances. Article VIII, §1 of the State Constitution prohibits … or private corporation, association or undertaking. Article VIII, §1 generally prohibits the expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE … and first aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-34State Comptroller DiNapoli Releases Municipal & School Audits
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of Accounting) Process and Document Preparation: BASIS OF ACCOUNTING The basis of … timing of related cash inflows and outflows. On the other hand, funds that focus on current financial resources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1952
… information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF Nurse Uniform Maintenance Allowance may be submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedStudent Achievement Program
… promote the ideals of public service among the leaders of tomorrow …
https://www.osc.ny.gov/student-achievementNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… labor and workers’ rights controversies. Since 2001, the U.S. National Labor Relations Board (NLRB) has received … unionized newsrooms and not bargaining in good faith. Amid news that additional employees have considered organizing …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases School and Local Government Audits
… County) The follow-up review was limited to interviews with town personnel and inspection of certain documents … long-term capital and financial plans, which provide a framework to assess the town’s capital and financial needs … auditor and did not appoint a faculty counselor. Each club did not maintain a separate set of records from those of …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsPayroll Improvement Project Bulletin No. PIP-018
… current plan year, are impacted: New York State Employees’ Retirement System (NYSERS) New York State Police and Fire Retirement System (NYSPFRS) New York State Teachers’ Retirement System (NYSTRS) New York City Employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservCost-Saving Ideas: Managing Workers' Compensation Costs
… insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as authorized by the … to those job classifications. If you participate in the State Insurance Fund or purchase a policy from a private insurance carrier, your premium is often based on various factors such as employee wages, level of risk for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs