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Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Opinion 92-5
… obligation by the municipality or school district before funds may be paid to or property used on behalf of private …
https://www.osc.ny.gov/legal-opinions/opinion-92-5State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… DiNapoli and Rockland County District Attorney Thomas E. Walsh II announced that Ricardy Cesar, 54, of Middletown, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… my mind that the Greater Jamaica area is poised to attract top employers that are looking to hire the best and brightest …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2002-11
… Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … purposes of earning a year of firefighting service under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Earlville – Collections … with the treasurer during 2022. Wayland-Cohocton Central School District – Lead Testing and Reporting (Livingston County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-195
… the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesDelaware County – Assigned Counsel (2016M-384)
… assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining … by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work with the DCBA to …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Village of Suffern – Budget Review (B21-6-2)
… was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background … sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Opinion 92-42
… Loans (use of municipal employees and equipment on private property pursuant to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Highland Central School District – Non-Instructional Overtime (2021M-8)
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDelaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsTown of Greig – Long-Term Planning (2023M-13)
audit town greig longterm planning
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Sodus Central School District – Software Management (2022M-64)
… software from being installed on District computers. As a result, we found: All 39 network user accounts that we … and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight unauthorized … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial condition. Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from … completed fiscal years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, unassigned fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not … submitted in a timely manner. Review all the identified unclaimed project expenditures and submit corresponding …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectOpinion 92-25
… 1960 indicates that the bill was intended to clarify the chain of command at the time a fire department of a fire … by the Association of Fire Districts of the State of New York). As to the particular nature of interference which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25