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Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesWyandanch Union Free School District – Budget Review (B24-7-2)
… when a school district is authorized by a special or general law to incur debt to liquidate an operating … appropriations; this appropriation is $1.5 million, or 17 percent, more than the $9.4 million projected … System appropriations, which is approximately $414,000, or 70 percent, more than the $590,000 projected expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial … Village’s fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Transportation Authority (MTA) is a public benefit corporation chartered by the New York State Legislature. … the driver drove through channelized gates and lanes, the E-ZPass would be read and images would be taken of the front … and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection system that allows …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsSUNY Bulletin No. SU-103
… Purpose To provide instructions to agencies for processing M/C Discretionary Increases. Affected … was paid by all agencies using the same Employee Record Number. For eligible employees who have worked in more than … use Earn Code AJR (Adjust Raise) on the Time Entry page to report all retroactive changes due to the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-103-suny-management-confidential-bu-13-discretionary-increasesDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… were tied to MTA’s failure to follow its own procedures or properly oversee contractors. “This audit found numerous … inability to complete improvements to its system on time or within the originally proposed budgets. All six projects … Contractors can also submit questions about the plans or processes for a formal response, known as Request for …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli Finds Schools Falling Short on Emergency Planning
… the audit findings as they prepare for the upcoming school year. By law, building-level emergency response plans are …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningWhat is a Defined Benefit Plan?
… the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past 20 years, … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 92-29
… deputy commissioner. October 5, 1992 David Avstreih, Esq., Corporation Counsel City of Mount Vernon … Whether under …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… within four years, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Students who are … to follow up on their improvement plans.” CUNY, founded by the state Legislature in 1961, is the nation’s largest … had graduated with a bachelor’s degree within six years. By comparison, the State University of New York’s most …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesState Comptroller DiNapoli Releases Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 925
… the program may not return to Executive Branch agencies or Public Authorities as defined by Section 2.1 of Chapter 766 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-54State Comptroller DiNapoli Releases Municipal Audits
… 2017. For access to state and local government spending, public authority financial data and information on 140,000 …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsStreet Construction-Related Permits (Follow-Up)
… Objective To determine the extent of implementation of the nine … York City Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and environmentally … applications, and reviews appropriate fees for both online and in-person applications. There is a central permit …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-follow