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Town of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2002-41.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24_0.pdfEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24.pdfCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/commack-2020-15.pdfWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … Key Findings District officials did not: Seek competition for professional services obtained from seven providers who … in 2016-17. Have required written quote documentation for purchases from 11 purchase contract vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditOpinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing … Whether a tenant member of a public housing authority would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Member Contributions – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOvertime Compensation – Legacy Reporting
… For Tier 5 and 6 members, overtime pay beyond the annual limits below is not included in the definition of … use it in a final average earnings (FAE) calculation. Only report overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and days worked; only omit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOpinion 2008-1
… GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited conflict of interest … money and makes gifts to the school district. The school board member, however, should not participate in school board … involving, the not-for-profit foundation for which the board member serves as a trustee and, assuming disclosure is …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … claims were for purchases at a local delicatessen and a repair shop and two credit card payments. Hudson Valley …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… amid the COVID-19 pandemic has been signed into law, New York State Comptroller Thomas P. DiNapoli announced … for enacting this important bill quickly.” The new law, sponsored by Sen. Liz Krueger and Assemblyman Fred … flexibility amid the COVID19 pandemic has been signed into law Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicState Comptroller DiNapoli Releases Municipal Audits
… of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and accountability for … not reasonable and could result in an increase in the city's accumulated deficit. The city's 2017 budget also includes … contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… (DFS): Oversight of the Title Insurance Industry (2017-S-10) While DFS has worked to strengthen its oversight of the … Department (SED): Examination of Payments to Tough Man Inc. (2018-BSE2-001) Tough Man is a not-for-profit corporation formed to sponsor …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s fiscal … it produced. Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (Tompkins County) Auditors commended commission officials for implementing adequate controls over …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … projects in place and no planned capital projects in the near future. Town of Westerlo – Selected Financial Activities …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (Columbia County) Payroll duties were not … the town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Town of Boonville – Claims Auditing …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0