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Comptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… "The Trump Administration’s willful ignorance of climate change will jeopardize our chances of avoiding catastrophic changes in our climate, but it will not halt the momentum in the global …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated … the member’s future pension benefit without regard to equitable distribution. The entire benefit will be paid to the member. If an ex-spouse dies after the member retires, …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseXVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial System (SFS), State agencies, and public authorities on an enterprise-wide … (PCIP). PCIP is a Statewide initiative that requires State agencies and public authorities to enter individual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipViewing Your GASB Report – Governmental Accounting Standards Board
… the information you need to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportAccounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. … Referencing an expired contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSouth Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … and owner of the welding company, the Board member had a prohibited conflict of interest in the welding company’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of North Greenbush – Town Clerk (2017M-132)
… (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings … The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. Collections … should take appropriate action to recover any remaining money due the Town. The Clerk should report and remit funds …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Averill Park Central School District - Payroll (2018M-255)
… report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings … initiate, corrective action. … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… anniversary of the terrorist attacks: "On September 11, New Yorkers come together to voice the sorrow and the anger … and citizen volunteers who rushed to the site to give all they had to give,” DiNapoli said. “We come together on … we find comfort and strength by being united. We thank all those who put their lives on the line in a time of …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksClyde-Savannah Central School District – Network Access Controls (2020M-122)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded … (IT) control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, as the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Accounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsBedford Central School District - Information Technology (2018M-164)
… banking access to ensure District users cannot control all phases of a transaction. Review and adjust the web …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees were waived … waiving of facility use fees. Perform a thorough audit of all claims prior to payment, unless allowed by Town Law to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key … Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of membership or withdrawal of excess member contributions . …
https://www.osc.ny.gov/retirement/members/divorce/refundsCarthage Central School District - Financial Condition (2018M-93)
… or 9.9 percent of the next year’s budget – more than double the statutory limit. District officials underestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Comptroller DiNapoli Statement on Rosh Hashanah
… is a time of sweetness and joy, and I would like to take this opportunity to wish all of my friends in the Jewish community a happy, peaceful, prosperous and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahWainscott Common School District - Financial Condition (2018M-237)
… and adopting budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 … accumulation of fund balance. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237