Search
State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden Central School … As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Oyster Bay - Financial Condition Management (2020M-74)
… funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Schuyler – Financial Management (2014M-182)
… fund balance in the general fund and sewer district fund. At current spending levels, the unrestricted, unappropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial … 1, 2013 through March 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has … Findings The Clerk and a bookkeeper perform virtually all of the Supervisor’s financial duties with little oversight. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of New Albion – Justice Court Operations (2014M-161)
… records to determine the amount of bail held by the Court at any given date. The amount of bail held should be …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Village of Cato – Water Financial Operations (2023M-145)
… $1,296 in overbillings. 27 percent of the water produced (at a cost of approximately $20,000), or 9.4 million gallons, …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Phishing, to be released Oct. 31. In addition to the new series, prior years’ Cybersecurity Awareness Month webinar series are also available on the Comptroller’s website, as …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … inspection and investigation records as required by New York State Department of Agriculture and Markets regulations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Gorham – Budgeting (2023M-181)
… fund as of December 31, 2022. Budget transfers were made at year end, rather than as necessary throughout the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mConflicts of Interest of Municipal Officers and Employees
… agreements and service contracts, as well as vouchers for payment submitted to a municipality. A contract also includes … on the State Comptroller’s website at www.osc.state.ny.us/localgov/firedist/code-of-ethics-fire-districts.docx . … Local Government and School Accountability at localgov@osc.ny.gov . Please provide us with a daytime telephone number in …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 1267
… in April 2013. Promotion Recalculation Employees who would have been eligible to receive a performance advance in … Position Has Both Equated Grade and NTE Position of Job do not match FIS Missing FIS At or Below Current FIS Below … Position Has Both Equated Grade and NTE Position of Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1267-october-2013-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1266
… October 2013 Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on October 1 to eligible … current grade on the 04/01/10 Salary Schedule are eligible for a performance advance provided the employee: Is in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1266-october-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1262
… rating date. Promotion Recalculation Employees who would have been eligible to receive a performance advance in … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1262-september-2013-public-employees-federation-pef-performance-advances-payState Agencies Bulletin No. 1245
… April 2013 Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … current grade on the 04/01/10 Salary Schedule are eligible for a performance advance provided the employee: Is in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performanceOpinion 2007-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … 118, 581 NYS2d 885; Hurd v Erie County , 34 AD2d 289, 310 NYS 2d 953; Glen L. Spirits v Village of Hempstead Community …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1State Agencies Bulletin No. 1866
… OSC attempts to respond to inquiries/requests in three business days. Agencies are not to provide OSC staff contact … Sunday, or holiday, in which case the due date is the next business day. Please refer to Bulletin No. 1813 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tips