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City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… five vendors, and could not provide written agreements with two of those vendors. We also found that purchases … prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU officials could … documentation. Cash collections were substituted with personal checks. Key Recommendations Seek bids and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… listed on bank statements and canceled check images with the amounts recorded by the Treasurer or compare cash balances on bank statements with the cash balances reported by the Treasurer on the … and canceled check images from the bank and compare them with the Treasurer’s records and paid invoices. Prepare and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsSullivan County – County Jail Operations (2013M-33)
… maintain a jail. The County’s jail was constructed in 1909 with 37 cells and is the oldest jail in NYS. Subsequent additions were built in 1957, 1985, and 1989 with the addition of 52, 82, and 36 cells. The NYS Commission … their current jail than if they were to build a new jail with a more efficient design and a larger capacity. The cost …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Fire Safety (2015-MS-1)
… Department is responsible for Uniform Code enforcement with respect to school districts and boards of cooperative … Key Findings None of the municipalities fully complied with their Fire Code responsibilities. For example, officials … did not have an evacuation plan on file that complied with the Fire Code. Finally, 54 (56 percent) did not conduct …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal … reports, and the Supervisor never filed these reports with the Town Clerk or OSC. The Board failed to perform an … Budget Officer’s work. Ensure that the Supervisor complies with all Federal and State payroll filing and payment …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… is employed by an engineering firm that does business with the District. Mr. Gauger formally disclosed his interest … engineering work on District projects. If he was involved with the procurement, preparation or performance of the … the firm was directly affected by the firm’s relationship with the District, he would have a prohibited interest in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedTown of Ontario – Board Oversight and Information Technology (2013M-105)
… accounted for them and repaid them timely in accordance with law. The Board consistently adopted budgets with inaccurate estimates for revenues and expenditures, and … or disaster recovery. Key Recommendations Consult with the United States Department of Labor to confirm that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… to share some of their sales and use tax collections with certain local governments. The Town’s financial … have from the County sales tax distributions, taxpayers with real property located within the Village received an … specified in Appendix C, Town officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62DiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at their … efforts to diminish shareholder rights and reduce corporate transparency. As trustee of the New York State … I will continue to take action to resist efforts to reduce corporate accountability and diminish shareholder rights …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleSUNY Bulletin No. SU-360.1
… paid on a per-credit hour or credit equivalent basis of $125.00. A campus which provides courses over numerous semesters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Opinion 94-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 104.00: There is no requirement for the establishment of a sinking fund with respect to "zero coupon bonds" issued … Whether the face amount of zero coupon bonds ie deep discount bonds on which no …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 91-2
… of interest by requesting that OTB officials fill out a confirmation form listing certain outside employment and … concern as to whether the information listed in the confirmation form will be confidential. Each regional OTB is … right to request the reporting of such information on a confirmation form. With respect to the confidentiality of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… the purchases plus the consideration under other contracts with the college in which the trustee has an interest exceeds … officer or employee has an "interest" in any contract with his or her municipality if he or she receives a direct … or implied claim, account or demand against or agreement with a municipality (General Municipal Law, §800[2]). Unless …
https://www.osc.ny.gov/legal-opinions/opinion-96-14State Comptroller DiNapoli Releases Audits
… Initiative) – Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31) Step Up, a New … special education itinerant teacher services to children with disabilities who are between the ages of three and five … identified $810,382 in reported costs that did not comply with requirements. Department of Health – Improper …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 191
… beginning in Pay period 14L. Background As detailed in Payroll Bulletins 176 and 183, the following payments have … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andChart of Accounts
… on this report, Payroll will reach out to the agency with the specific error that needs to be addressed. If you receive an email for a Position Pool with one of these errors, please see below guidance on action … table, you will need to move any positions associated with that pool, to a new pool with valid funding. Refer to …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 88-31
… of title P of the criminal procedure law [§500.10 et seq .] or the provisions of the family court act [§§153, …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 88-79
… Law, §§402 and 1411 and anticipates contracting with the corporation for the latter to provide various services in connection with economic development projects. In connection with the foregoing you ask: (1) May the village use "program …
https://www.osc.ny.gov/legal-opinions/opinion-88-79