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Opinion 94-12
… negotiate a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. The lease may be for a … may temporarily lease a portion of the parcel to a not-for-profit association which intends, at its own expense, …
https://www.osc.ny.gov/legal-opinions/opinion-94-12SUNY Bulletin No. SU-300
… for hourly employees and provide instructions for payments not processed automatically, including increases for … within the counties of Nassau, Suffolk or Westchester will not be automatically processed. It is the campus’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedState Agencies Bulletin No. 1975
… for hourly employees and provide instructions for payments not processed automatically, including increases for … the counties of Nassau, Suffolk, or Westchester will not be automatically processed. Agencies must process these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpinion 90-24
… LOCAL FINANCE LAW, §56.00: A municipal finance board may not, pursuant to Local Finance Law, §56.00, delegate to the … in section 56.00, provides that whenever bonds of an issue not exceeding $500,000 are sold at private sale, the issuer …
https://www.osc.ny.gov/legal-opinions/opinion-90-24State Comptroller DiNapoli Releases Audits
… encounter system rejected these claims because they could not be validated by system controls, and auditors found that DOH does not have a process for performing detailed reviews of … the advance notice requirements, WARN Notices that were not entered into the system DOL used to record related …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsCarthage Central School District - Financial Condition (2018M-93)
… reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets with realistic revenue estimates and discontinue the practice … of Impact Aid. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Suffolk County Community College - Information Technology (2018M-130)
… do not match current employees. Four network user accounts with unnecessary administrative permissions and 131 financial and student information system user accounts with questionable permissions. Employees responsible for … IT recommendations. College officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Accounts Payable Advisory No. 44
… later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors are being paid by electronic payment where required. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsGreenlawn Water District – Accounting Records (2015M-231)
… clerks. The Business Manager did not provide the Board with adequate monthly financial reports. Key Recommendations … the account clerks’ duties. Prepare and provide the Board with monthly financial reports that compare actual revenues and expenditures with the related budget and include reconciled cash balances. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Bloomingburg - Financial Operations (2019M-246)
… Documents (AUDs), which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board … such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain adequate accounting … AUDs are filed timely. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Patterson - Information Technology (2020M-37)
… use, access and loss. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT security awareness training to staff. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Waterloo Central School District - Financial Condition Management (2019M-137)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the … six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Ulysses - Information Technology (2021M-190)
… use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected … against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or a written IT contingency plan. Officials did not adequately manage local user accounts. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Lawrence County. The District, which operates one school with approximately 680 students, is governed by an elected … approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of anticipated expenditures and … Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… by an average of $1 million. District officials did not maintain fund balance in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is governed … procurement policy and competitive bid laws are adhered to when purchasing goods or entering public works contracts in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102