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Oversight of Disability Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services … Granting Institutions), including research universities, academic medical centers, liberal arts colleges, community … received no complaints regarding discrimination based on a student’s disability. However, the audit also found that SUNY …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOpinion 2007-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … be apportioned among the towns and cities on the basis of full valuation of taxable real property, on a per capita …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Other Bulletin No. 55.2
… for the salary increase upon the employee’s return from leave. Control-D Report Available Prior to Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 55.1
… for the salary increase upon the employee’s return from leave. Control-D Report Available Prior to Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214DiNapoli: Tax Cap Remains Below One Percent in 2017
… Property tax levy growth for local governments will be capped at 0.68 percent for 2017, decreasing slightly from 2016, when it was 0.73 … latest inflation figure affects the tax cap calculations for local governments that operate on a calendar-based fiscal …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Chautauqua County Soil and Water Conservation District – Cash Receipts and Disbursements … and resigned from her position. In addition, the board does not review all individual claims and has not adopted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period … 54 State correctional facilities, four Office of Children and Family Services facilities, 74 local correctional …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a … We found exceptions with the procurement of goods and/or services from certain vendors. City officials did not … as using requests for proposals (RFPs), when procuring professional services. The City awarded contracts to four out …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296State Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but … Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… properly supervise the Treasurer’s activities, approve bills prior to payment, or ensure that an audit of the … reports and present them to the Board for review. Approve bills prior to payment. Obtain an independent audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… contracts contain clear contract language that thoroughly details all parties’ rights and responsibilities. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire … be paid $40 per hour, during our audit period he was paid $50 per hour for his services. Key Recommendations Consider … of professional services for the period January 1 2011 to July 31 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … the Board has adopted a code of ethics, it has not adopted investment or procurement policies. Although the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Youth Facility Chargeback Rates to Localities (Follow-Up)
… of the annual chargeback rates. A comprehensive User Manual has been developed, which outlines how the rates … when performing the calculation. Hard copies of the user manual are available to staff who are responsible for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followFranklin County – Fiscal Stress (2013M-252)
… expenditures and that are structurally balanced. Authorize all interfund advances and develop a plan to ensure that all outstanding interfund advances are repaid by the close of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77