Search
City of Olean – Budget Review (B18-1-1)
… water and sewer funds to the capital projects fund is properly accounted for and used in accordance with Council … in comparison with the debt schedule to ensure all debt is accurately reflected. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Comptroller DiNapoli Releases Municipal Audits
… $40,000 in grant money to use for personal expenses, pay off credit card debt and make loan payments. He pleaded … three purchases totaling $911,044. Town of Caroline – Town Clerk and Credit Card Purchases (Tompkins County) The town clerk did not deposit or remit all tax collections to the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and Land Improvements and Renovations in excess of $100,000 Library Books in excess of $5,000 Works of Art and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Opinion 89-4
… securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of … to secure town deposits and investments held by a third party custodian. The first bank is willing to comply with … town has adopted a policy of requiring an unrelated third party to hold securities pledged to secure the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Education Department (Department), or in a business school registered with the Department, that closes before their … The Bureau monitors licensed private schools and registered business schools to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Letchworth Central School District – Financial Management (2013M-332)
… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) … for example, the Model Code would prohibit a town board member from representing clients before the town’s … Model Code of Ethics for Local Governments Frequently Asked Questions …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 88-52
… the same party during the remainder of the fiscal year. 2. Notwithstanding the provisions of subdivision one of this …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… in Town Law, §108. You ask whether the town should petition the county legislative board to validate the town's … Whether the town should petition the county legislative board to validate the towns …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for … Education Department awarded NYU $23 million for the Metro Center to administer two New York State programs: the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mMotor Vehicle Theft and Insurance Fraud Prevention Program
… for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention … for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 1836.1
… preparation and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Please note, the tracking of these expenditures in PayServ is separate from tracking employee time and attendance through the Leave and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Agencies Bulletin No. 1811
… instructions to update the records of employees currently in such positions. Affected Employees Employees in positions … the employees’ NYS Position will reflect the grade in effect prior to the reallocation allowing payments to process … and Job Code in PayServ. The NYS grade is the grade in effect at the time of reallocation. The NYS grade is higher …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocated