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Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27State Comptroller DiNapoli Releases Municipal & School Audits
… did not enforce the provisions of the town’s procurement policy, and as a result, town officials did not seek … competitive bidding statutes and the town’s procurement policy, the board cannot ensure officials are procuring goods … example: the total projected fees for the six-week summer camp program were $12,014; however, only $5,213 was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… on behalf of the supervisor and performed the supervisor’s payroll duties without oversight. In addition, the bookkeeper …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Public Drinking Water Needs More Protection
… result in health problems, according to a report released today by State Comptroller Thomas P. DiNapoli. "Clean … result in health problems according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… the North Country to a drop of 13.5 percent in the Finger Lakes. DiNapoli reported last month that local sales tax …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberState Agencies Bulletin No. 1858.1
… issued in calendar year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksState Comptroller DiNapoli Releases Municipal & School Audits
… Association collective bargaining agreement supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday instead. City of Newburgh – Budget …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… as required. Chatham Central School District – Financial Management (Columbia County) The board and district officials did not … Blind Brook-Rye Union Free School District – Capital Project Change Orders (Westchester County) The board and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… district officials did not properly manage the district’s fund balance. The board adopted budgets that annually … scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Carmel Central School District - Extra-Classroom Activities (2018M-45)
… receipts and disbursements. Ensure applicable sales tax is collected and remitted to the State. Update and amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45State Comptroller DiNapoli Releases School District Audit
… residency or exceptions to the policy. Find out how your government money is spent at Open Book New York . Track … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditComptroller DiNapoli Releases School Audits
… its intended purpose and properly accounted for. Taconic Hills Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Oakfield-Alabama Central School District – Procurement (2024M-103)
… Objective Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York … Determine whether the OakfieldAlabama Central School District District officials complied with New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Optional Service Credit Purchase Payments – Enhanced Reporting
… through: A single lump sum payment; Transferring funds through a direct trustee-to-trustee transfer from an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsState Comptroller DiNapoli Releases School Audits
… network user accounts on the district office domain controller. Six unneeded network user accounts, seven shared …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsExamples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she … for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The …
https://www.osc.ny.gov/retirement/publications/1644/examplesOrdinary Disability (Section 362) – New Career Plan
New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a … benefit would also include an annuity based on any annuity savings contributions you have made. The contributions … Are last paid on the payroll; Are last on an authorized medical leave of absence for up to two years (which may be …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206