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State Comptroller DiNapoli Releases School Audits
… Specifically, officials did not use competition for 18 purchases totaling $543,474 out of a sample of 21 … school policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … actionable lead levels were still in service without a test showing they were now below the lead action level or …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. South Hornell Fire Protection … communicated confidentially to officials. Eagle Mills Fire District No.1 – Records and Reports (Rensselaer County) The … treasurer did not record annual budgets for fiscal years 2024 and 2025 into the central accounting system, necessary …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund … implementing the recommendations from an audit released in July 2021. The audit determined the board did not effectively … the board approved 47 disbursements for $9,769 for vehicle parts that were not compatible with any town vehicles …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Contract and Payment Actions in August
… $1.5 million with Eversheds Sutherland US LLP for outside litigation counsel. $1.2 million with One World Judicial … of General Services $28.9 million with J & N Construction Group Corp. to repair exterior facade, windows and roofing on … State Early Intervention Program. $5.2 million with the Food Bank for New York City for the Supplemental Food …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustOpinion 88-27
… disabled fireman who is granted an accidental disability retirement allowance or a retirement for disability incurred … was held that a fireman who was disabled while holding the rank of lieutenant was entitled to continue to receive his full salary as lieutenant even after the city abolished several …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 89-12
… supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, §29.3: The … conduct of design professionals, including engineers (8 NYCRR 29.3). Of relevance to the situation here is …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Town of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33State Contract and Payment Actions in March
… 76 Hudson River Park in New York County. $1.2 million with Pioneer Landscaping & Asphalt Paving Inc. to rehabilitate … Brothers / Madhue Contracting JV for demolition and site improvements at Pier 76 Hudson River Park in New York …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchHousing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfLapsing Pools for 06-30-2022
Lapsing Pools for 06-30-2022
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/agencies-bulletin-2030-lapsing-pools-attachment.pdfAccounting for Medicaid Expenditures
Provide updated guidance to counties on accounting for Medicaid expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-medicaid-expenditure.pdfVendor Responsibility for Subcontractors
Presentation from 2018 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2018-vendor-responsibility-presentation.pdfAging, Office for the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-aging.zipRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfAccounting for Deficiency Notes
Accounting for Deficiency Notes
https://www.osc.ny.gov/files/local-government/publications/pdf/deficiencynotes.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfEnrollment Instructions for Authorizers
Online services enrollment instructions for PARIS
https://www.osc.ny.gov/files/public-authorities/pdf/paris-enrollment-instructions.pdfLapsing Pools for 06-30-2026
payroll-bulletins-2437-attachment.xlsx
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/excel/payroll-bulletins-2437-attachment.xlsx