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DiNapoli Releases Bond Calendar for June and July
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants in the municipal bond market. It is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCity of Long Beach – Budget Review (B22-7-4)
… the City Council overrides the tax levy limit. Based on the City’s historical overtime cost trends, the City’s …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… resigned as the Almond town clerk in Allegany County in Spring of 2021. “This plea was accomplished based on the … effort and work of the Comptroller’s office, the NY State Police, and the Steuben County DA’s Office,” said … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the … York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… authority created under the New York State Public Housing Law Section 415. The Authority Board consists of seven …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorNewark School District Public Library – Board Oversight (2014M-54)
… comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … compliance with laws related to procurement, bidding, and avoidance and disclosure of conflicts of interest. The Board also has …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background … by a seven member Board of Trustees. The School’s revenues for the 2011-12 fiscal year were approximately $3.2 million. … appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementState Comptroller DiNapoli Releases School District Audits
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … that the significant revenue and expenditure projections in the proposed budget are reasonable. District officials did implement the recommendations in Comptroller DiNapoli’s July 2020 budget review letter. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL BU balancing account used by the SFS Program. 60829 SW Trans To – OSC Use GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately … to ongoing fund balance deficits in the general fund. During this period, the Village received over $642,000 in … would have been even greater. The Board failed to audit all claims as required by Village Law. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… revenue and expenditure estimates. Develop a plan to reduce the unexpended surplus fund balance in its operating …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Selected Personal Service Contracts
… The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service … the contracts with these two personal service contractors for nearly $3.9 million were necessary, appropriately …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 906
… income tax brackets and rates added to the New York State and Yonkers tax withholding tables for 2009. Affected … issued after May 1, 2009, the increased rates are based on the employee’s calendar year earnings. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Accounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. … Referencing an expired contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractTown of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Operational Advisory No. 15
… regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and Increasing a Cash Advance C – Reducing a Cash Advance D – … – Cash Advance Reconciliations G – Cash Advance Shortages and Overages H – Cash Advance Rollover I – Annual …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesVendor File Advisory No. 12
… must instruct vendors to use the Vendor Self-Service Portal to update their legal name, contact(s), address(es), … AC-3326-S Update Default Address, and AC-3243S Electronic Payment Request to vendors. Vendors that do not have access …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationBrooktondale Fire District – Purchases and Disbursements (2021M-18)
… Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and supported. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18