Search
Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected … and were used predominantly for personal use, or not at all. Key Recommendations Reduce reliance on fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… the Department of Corrections and Community Supervision (DOCCS) has developed targets and plans to effectively meet … and authorities by April 1, 2020. Key Findings Generally, DOCCS has developed targets and plans to contribute toward EO 88 and has complied with the Guidelines. However, DOCCS did not submeter all buildings greater than 100,000 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsCharlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s … financial software based on their job descriptions while ensuring they cannot be involved in multiple aspects of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and … administers the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityIX.12.C State Responsibility – IX. Federal Grants
… programs have designated CMIA contacts, usually located in the budget or finance office, who are regarded as the … the state’s response, possibly including participation in negotiations with Treasury Department or other federal … cash management practices and reduce such liabilities. In those instances, CMIA contacts for the affected lead state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityCity of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Service Credit Purchase Payments – Legacy Reporting
… a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account (this method can … to manage and make additional payments is through their Retirement Online member accounts . If members request payment be made …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Disposition of Farm Assets
… At the time of closure, the Department was responsible for the disposition of all farm assets, including equipment, … and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items … generated almost $570,000 of one-time revenues for the State. The Department has also leased a significant …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… government for up to 50 percent reimbursement. There is no law that sets the amounts that counties should pay for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Holley Central School District – Financial Condition (2013M-342
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … through October 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… public pension fund in the United States, with estimated assets of $178.3 billion as of Dec. 31, 2015. The Fund holds and invests the assets of the New York State and Local Retirement System on …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyCity of Lockport – Budget Review (B24-1-8)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8XI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… ("the Procurement Record") must be submitted to the Office of the State Comptroller (OSC) for review in advance of the contracts for the program. OSC approval of the Procurement Record must be obtained before an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsOpinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 2000-1
… to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay … of misconduct. This is in reply to your request for our opinion concerning the payment by a village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli: Read the Fine Print on Your New Gift Card
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees … one you recently found, helps to get a replacement card if it’s ever lost and also helps you recover any unused balance …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardDiNapoli Report Examines Troubling Child Poverty Trends
… a $50 million anti-poverty pilot program using federal funds for families with children living in concentrated areas …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trends