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Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory it rents through a cooperative services agreement for the … 21, 2015. Background The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… in the debt service fund had $337,777 in unidentified money that should be returned to the general fund. For …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute … 6, 2017. Background The Institute’s stated mission is to protect and promote the health of New York State’s … of miscellaneous costs, supplies, and travel expenses that it claimed, the Institute did not recover the unsupported …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… and comprehensive manner on their websites, according to a report released today by State Comptroller Thomas P. DiNapoli. When they did post the information, it was often hard to find. “Taxpayers should have easy access … districts told auditors they were unaware that information is required. DiNapoli’s report also found: Six school …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkOversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three … or maltreatment, and provide rehabilitative services. OCFS is responsible for overseeing the locally administered child … degree of care, OCFS will create an intake report if it is within the jurisdiction of the State and sufficient …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followDiNapoli: Trouble Ahead for Local Governments and Schools
… be severe for many municipalities’ finances, according to a report released today by New York State Comptroller … As sales tax revenues fall by double-digits and state aid is reduced or delayed, DiNapoli called on the federal … their belts so far. They need federal aid and they need it now.” Federal aid is typically only a minor component of …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOpinion 89-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the judgment demanded in the action would affect the title to, or the possession, use or enjoyment of, real property … Laws of New York, Book 7B, CPLR, §6501, p 438). The notice is filed with the clerk of any county where the property …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 91-22
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE … we have previously concluded that a fire police squad is intended to be a component of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Opinion 92-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) … a separate bank account. Although a separate bank account is not required, however, the surcharge revenue must be …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Agencies Bulletin No. 1043
… Purpose To inform agencies of the content information for the 2010 … information which will appear on the Form W-2 Statement is described below: Box 1 Wages, Tips and Other Compensation … for Federal income tax, FICA and Medicare taxes. It is not included in Boxes 1, 3 and 5. This amount must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… The former West Hurley Fire District chief and a current fire … the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. DiNapoli and Ulster County … Misconduct and arraigned in Hurley Town Court. Gutierrez, who stepped down as chief is still serving as a captain. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeState Agencies Bulletin No. 2122
… be automatically terminated. This process may continue on an annual basis. Effective Dates The automatic system terminations will be processed on 04/06/2023 for both Administration and Institution cycles. … termination process. The agency must then enter a row on the employee’s Job Data page using Action/Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearState Agencies Bulletin No. 2324
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payFood Insecurity Persists Post-Pandemic
… include expanding State efforts to improve outreach and access to SNAP and WIC and pursuing innovative approaches to …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicState Agencies Bulletin No. 950
… Purpose To inform agencies of the content information for the 2009 … information which will appear on the Form W-2 Statement is described below: Box 1 Wage, Tips and Other Compensation … for Federal income tax, FICA and Medicare taxes. It is not included in Boxes 1, 3 and 5. This amount must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… County Legislature. As of May 31, 2014 the Agency had 113 loans outstanding, totaling approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed with its own funds, are not authorized by … Key Recommendations Discontinue the practice of making loans from the Agency’s funds. Monitor companies’ job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … 2014. Background The New Woodstock Fire District, which is governed by an elected five-member Board of Fire … of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 totals …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … February 28, 2015. Background The Orient Fire District is a district corporation of the State, distinct and separate … from the Town of Southold, Suffolk County, in which it is located. The District, which serves approximately 900 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Village of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in … released in August 2010. Background The Village of Victory is located in Saratoga County with a population of … Results of Review Based on our limited procedures, it appears that the Village has made limited progress in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-f