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Opinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board … of an issue not exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a … of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Homeless Services Housing Needs Assessment
… and families, including the assessment of needs, case management, access to health care (including physical …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Police Bulletin No. SP-211
… college or university shall receive recognized degree pay. Pursuant to Chapter 337 of the Laws of 2019 which … and recognized college or university will receive a lump sum payment corresponding to the degree as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-211-2020-state-police-education-paymentDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… have potentially helped them. Auditors also found OTDA does not track if survivors who go to a social services office are also … Justice Services (DCJS) have six days to determine if a survivor meets certain human trafficking criteria and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingState Agencies Bulletin No. 1506
… To provide agencies with procedures for updating employee health insurance eligibility records in the payroll system. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 94 - 23
… discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed extension … other town. If the proposed extension is without petition and by board motion pursuant to Town Law, §170(2), joint …
https://www.osc.ny.gov/legal-opinions/opinion-94-23State Comptroller DiNapoli Releases Municipal & School Audits
… period, the village earned $1,516 from money on deposit in its two checking accounts, which had an average monthly … the village may have earned an additional $148,755 in interest earnings. Village officials did not: solicit … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsVendRep System Contract Search
… approved by the Comptroller’s Office prior to April 2012. In addition, contracts submitted by your State contracting … entity or group after April 1, 2012, display as “in progress, approved or non-approved.” Unless the contract … assigned roles which permit them to perform certain tasks in the VendRep System. Roles within the System are meant to …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… financial activities. There was no evidence that the Board or Company membership adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not provide the Board with monthly or annual reports and was not responsible for receiving and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialPavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Manhasset Union Free School District – IT Asset Management (S9-22-15)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be located. Six assets … displays and one Chromebook) with combined purchase prices of approximately $27,800 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 33 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Geneseo Central School District – IT Asset Management (S9-22-11)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Freeport Union Free School District – IT Asset Management (S9-22-10)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 43 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … one with an estimated cost of $600, were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Pine Bush Central School District – IT Asset Management (S9-22-21)
… confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We … be physically located but were inventoried. The additional 15 assets were properly inventoried. In addition, annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… costs of $1,580 could not be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… report – pdf] Audit Objective Determine whether Norwich City School District (District) officials appropriately … inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16