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Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Opinion 92-23
… permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well) TOWN … 13 of the Town Law, with the approval of the town board and after complying with public hearing requirements, may … property is needed for district purposes at a future date, and such other provisions as the district deems necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 99-8
… mailing costs. The provision of the subscription service does not obviate the need to respond to individual requests, … of the fact that its provision of the subscription service does not obviate the need to continue to respond to …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 2007-6
… receives a one-time payment of a specific amount for performing additional duties as “acting chief” for a period of one year, the police chief is entitled to a … rendered by such employee; other compensation shall mean all other forms of benefits which are credited to employees …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 97-9
Whether two village board members must recuse themselves in connection with a proposed zoning change
https://www.osc.ny.gov/legal-opinions/opinion-97-9Tier Status – En-Con Police Officers Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusState Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit has been issued. Chenango Forks Central … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditContact Update for State Agencies
… changes and more. To help us reach the right individuals in a timely manner, we require designated staff in State … responsible for State agency payroll. To get started, log in with your username and password. New York State …
https://www.osc.ny.gov/contact-updateInspecting Highway Bridges and Repairing Defects
… anticipated inspection, would likely become a clear and present danger. A Safety Flag is defined as a condition presenting a clear and present danger to vehicle or pedestrian traffic, but there is …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOpinion 89-13
… another municipality of this State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception does not apply to purchases from private sources. You ask whether … by the State Legislature or by local law adopted prior to September 1, 1953, all purchase contracts involving an …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire … checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by the … document that project incentives were consistently applied when approving projects because they did not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementElmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… Agencies should refer to the GSA website for future, current, and past per diem rates. Please note the following … of Travel” per diem rates. October 1, 2024 – September 30, 2025 Meals and Incidental Expenses Total Continental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownMineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… through April 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is governed by an elected five-member Town Board. Budgeted … implement compensating controls to ensure that the payroll is accurate. Review payroll records for error. Document …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… Thomas P. DiNapoli today issued a revenue projection for the 2020-2021 state budget which reflects an estimate of … 13, 2020, the most optimistic revenue scenario is that All Funds tax revenues in State Fiscal Year 2020-21 will be at … purposes but not yet spent. To the extent that these funds are not needed for originally anticipated purposes, or …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersVeterans Day Message from State Comptroller DiNapoli
… brave individuals. Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state and nation strong. … On Tuesday we honor …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli