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State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59) An … obligations. Auditors found inconsistent processes and application of the law across agencies have resulted in late, … majority of consents reviewed. It was inconsistent in its application of the rules and did not always apply them as …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andState Comptroller DiNapoli Releases State Audits
… Services (OGS) and State Education Department (SED): Preferred Source Contracting (2014-S-77) Although SED is … the New York State Industries for the Disabled (NYSID) preferred source contracting program activities, it has …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsExamination of Procurement Card Payments
… complied with New York State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, … Law §163 requires agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsState Comptroller DiNapoli Releases School Audits
… statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll duties were adequately segregated and … prepared. The board did not formally approve the health insurance opt-out program and the leave benefits for six …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access controls over personal, private and sensitive information (PPSI) in its Student Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemWappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fuel and Services
… Background DMNA assists State and local first responders with emergencies such as Superstorm Sandy.We considered … Key Recommendations Conduct procurements in accordance with all applicable laws, rules, and regulations. Review fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not … during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): … Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… complete report – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): … results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Opinion 91-53
… for the highway superintendent for services in connection with special districts only pursuant to local law subject to … chosen to act as liaison to the town board in connection with various town functions, including recreation and water. … by law (see, e.g., 20 Opns St Comp, 1964, p 473). With respect to the salaries of town board members, this …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 90-14
… or attorney in lieu of reimbursing the town. There is no express authority in the Town Law for a town to impose … however, the courts generally have held that there is implied authority to impose reasonable fees to carry out zoning and planning regulatory measures (see, e.g., Jewish Reconstructionist Synagogue of the North Shore, Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 89-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district's code of ethics. You ask whether a person who is a member of the board of education of a city school … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804), …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 2004-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real … property to the town, and (1) the lease was entered into in anticipation or as a direct consequence of the vendor's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-60