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Opinion 89-51
… AND PREVENTION -- Contracts (additional payments for the services of private contractors); (cost of VFBL … -- Fire Protection Contracts (additional payments for the services of private contractors); (cost of VFBL … district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a … the 2011-12 fiscal year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOpinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Amusement Park and Fair Ride Safety
… placed into service. However, the lack of information on the scheduling of smaller events such as carnivals and … had current inspections during the 2014 operating season. Key Finding We conducted site visits at 53 locations across …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyState Comptroller DiNapoli Releases Municipal Audits
… accurately. Collections were reported and remitted late to the supervisor for 21 months of the 24 months auditors … registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. In addition, the … left the city in a vulnerable financial position. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audit
… by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to a … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Find out how your …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background RCN, a not-for-profit organization located in Rochester, New York, is an … in Monroe County. Monroe County pays tuition to RCN for its preschool special education services using … that RCN reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … policies. Therefore, the board lacks important tools to project current and future operating and capital needs and … practice of using debt to pay for recurring costs is imprudent. The review found the city’s proposed budget …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2126.1
… are affected. Background Governor Hochul announced that New York State will provide 12 weeks of Paid Parental Leave to … and Naval Affairs Unit Employees who are a gestational, non-gestational, adoptive or foster parent must have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-fullOpinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … it is our opinion that the requirements of section 103 do not preclude a political subdivision from utilizing its …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Alexander Central School District – Financial Condition (2015M-227)
… our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. … Board of Education. General fund appropriations for the 2015-16 fiscal year total $17 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … written fund balance policy, which limits transparency. City of Little Falls – Financial Condition (Herkimer County) … rely on loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsPutnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Worcester Central School District – Unassigned Fund Balance (2016M-1)
… appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations Develop a plan to reduce … funds as a financing source, funding one-time expenditures or funding needed reserves to finance future capital needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1State Comptroller DiNapoli Releases School District Audits
… have been issued. Clinton-Essex-Warren-Washington Board of Cooperative Education Services (BOCES) – Employee Benefit … reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 … available for BOCES’ use. Officials were not aware of the unreturned funds until auditors notified them in …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsSherrill City School District – Reserve Funds (2017M-247)
… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… The Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. … actual amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialDiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-audits