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Opinion 88-13
… election, it will not be applicable to any contract renewal entered into after his election to office. … have a prohibited conflict of interest in any contract renewal entered into after his election by reason of his … he would be deemed to have an interest in the renewal contract by virtue of his stock ownership since you …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Hate Crime Reporting
… contact each delinquent agency at least three times via e-mail. As of March 11, 2014, the Division had data for 2,601 hate crimes that occurred in New York State during the period of January 1, 2010 … bias even when an agency reports multiple biases involved in a crime. The Divisions system has a limitation that only …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingChild Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a … fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated … To determine whether the costs reported by The Arc Erie County New York on its …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfCUNY Bulletin No. CU-475
… for agency use on 12/13/13. This will give agencies time to correct employees’ records, if necessary, prior to … not equal to the ‘five-year step’. No Increment – Salary Off Step If the increment code is 0101 and the salary is not equal to one of the salary steps. Salary Off Step If the increment code is 0103 and the salary is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-incrementsGlen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not … with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that … policies or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Accounts Payable Advisory No. 9
… must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment … day, and two-digit year of the invoice ending service date. For information on how to process payments to National …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Arlington Central School District , Brocton Central … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Arlington Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mSpackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … services and entered into written agreements with service providers. Key Findings District officials did not always … manner. District officials: Paid six professional service providers $987,305 without seeking competition. This …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Application for Payments (ASAP) is an all-electronic payment and information system developed jointly by the U.S. … of its ASAP accounts. On a daily basis, OSC BSAO initiates payment requests based on the project’s Accounts Receivable balances. Payment requests are approved or rejected automatically based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department Finances 2014M025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025State Comptroller DiNapoli Releases Municipal Audits
… could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. Auditors …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsPenfield Central School District – Procurement (2022M-76)
… accordance with District policies, statutory requirements and good business practices. Key Findings District officials … accordance with District policies, statutory requirements and good business practices. District officials could not … the price of the parcel, which was between $1,500 and $10,200 higher per acre than other parcels reviewed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… the Town of Yates in Orleans County and has approximately 800 residents. The Village is governed by a Board of … to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259DiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… to federal fraud charges earlier this year, as a result of a joint investigation by New York State Comptroller Thomas … to a year and one day in prison and ordered to pay a total of $721,112 in restitution and criminal forfeiture. “Joseph … for cancer and used the money to fund his lavish lifestyle of world traveling and gambling,” DiNapoli said. “This …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000State Agencies Bulletin No. 2213
… of the NonLeap Year Factor Change for Fiscal Year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… vacancy rates in public housing, according to New York State Comptroller Thomas P. DiNapoli. "The actions of certain … For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authority