Search
Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, … Key Findings Town officials have not closed out a capital project for a dump closure with a remaining cash … did not receive approval from OSC for establishing capital project reserve funds and exceeded the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. … could improve its monitoring and verification of project performance related to job creation and capital investment. … projects prior to approval and subsequently monitored the performance of businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectState Agencies Bulletin No. 1807
… on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective January 1, 2020, … for Commissioners in Tiers C and D will be authorized by the Executive and DOB will provide further guidance. See attached for the list of agency commissioners by Tier. Effective Date(s) Executive Law Section 169 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… whether 75 purchases totaling $27,514 were approved by the Membership because of inadequate documentation. We … Provide better oversight over cash receipts by implementing additional procedures such as requiring at … at fundraising events. Document the bills approved by the Membership. Ensure disbursements for purchases are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we … all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Brasher Falls Central School District – Financial Condition (2019M-158)
… $5 million. The District also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this time, total reserves increased by $3.9 million. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… of approximately 4,600 residents and is governed by an elected five-member Town Board. Budgeted appropriations … and that each claim approved is properly supported by original invoices, follows Board-adopted policies, is sufficiently itemized and is approved by the officer whose action gave rise to the claim. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesGlenham Fire District – Cash Disbursements (2016M-380)
… of our audit was to determine if claims were supported by adequate documentation, for appropriate purposes and … the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of Fire Commissioners. … audit and approval. Ensure that all claims are supported by adequate documentation prior to approving payment. Perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… for goods procured without a competitive bid as required by District policy. Due to the District’s inconsistent … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update … and quote thresholds. Comply with District policies by ensuring professional service providers have been selected …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Congregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … nearly 1.55 million adults aged 60 and older (defined as senior citizens) residing in New York City. This number is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyOpinion 90-24
… pursuant to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to … to delegate the authority to hire bond attorneys to the chief fiscal officer of the municipality. Section 56.00 of … inconsistent herewith. July 5, 1990 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 90-34
… Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal officer … §§9104[a][4], 9105[d][2][E]). Each fire department or fire company which receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined by the membership of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… U.S. Attorney James P. Kennedy, Jr. announced today that … theft concerning programs receiving federal funds before U.S. District Judge Richard J. Arcara. The charge carries a … Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 96-16
… ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town … since the town may not use the proceeds from the proposed sale for the construction of a new town hall pursuant to … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Comptroller DiNapoli Releases Municipal & School Audits
… network user accounts or properly manage permissions for 517 user accounts in the student information application by …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsComparison of ERS Benefits
… January 1, 2010 through March 31, 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. … year. See Overtime Limits for Tier 6. Service Retirement Pension Benefit Calculation — Most ERS members are covered … Plan Coordinated Plan (Articles 14 & 15) With less than 20 years of credited service: 1.66% of FAE × years of service …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… rules for everyone and no one is above the law, no matter how powerful or well-connected. I also want to thank Comptroller DiNapoli and U.S. Attorney … their office and follow all the rules. When they fail to do so, law enforcement will respond. I heartily commend …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newComptroller DiNapoli Releases School Audits
… , Cobleskill-Richmondville Central School District , East Meadow Union Free School District , Gilbertsville-Mount … as their authorized special education service provider. East Meadow Union Free School District – Financial Condition … District CobleskillRichmondville Central School District East Meadow Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits