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Opinion 2009-2
… Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the … Property Services) (Office for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is consistent …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Monticello Central School District – Budgeting (2014M-97)
… Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period … reserved are necessary and reasonably funded. Any excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278North Creek Fire District – Board Oversight (2025M-86)
… three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the … and investment policies. The lack of oversight resulted in variances that were not identified or corrected during the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and employee … officials have not effectively managed four reserve funds with balances totaling approximately $4.1 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … for all Company bank accounts, and provide a copy of this information to the Committee and membership. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Greenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdfDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which reaffirmed … agreed. In an earlier review of the records of South Island, the Comptroller determined that the two … future waivers of Empire plan member's co-payments. South Island and one of the non-participating doctors …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli Announces State Contract & Payment Actions for January 2014
… public authorities and audits all state payments. This independent review ensures that costs are reasonable, the … and taxpayers get the best value for their money. The independent audits ensure payments are free from fraud, waste … million contract to replace bridges over the New York Power Authority reservoir, Niagara County, with Oakgrove …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014State Agencies Bulletin No. 1892
State Agencies Bulletin No 1892
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021XI.18.E Public Officers Law – XI. Procurement and Contract Management
… restrictions include a two-year bar and a lifetime bar. Under the two-year bar, former State employees are prohibited … or other matter before their former agency/authority. Under the special two-year bar for Executive Chamber … agency that is not generally available to the public. Under the lifetime bar, former State employees are prohibited …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawDiNapoli Announces State Contract & Payment Actions for May 2014
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … Major Contracts Approved Department of Transportation – Construction $554.8 million with Skanska-Kiewit-Ecco III JV, … to defend the Assembly in pending sexual harassment litigation. Contract Amendments $222.5 million, 20-year lease …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Bayport Fire District – Credit Card Use (2016M-394)
… provided adequate oversight of the issuance and use of the District's general purpose credit cards for the period … 1, 2015 through July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate from … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Opinion 90-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … grant conditioned upon naming a day care room in a county building in a manner which identifies the grantor, subject to … by statute in the governing body of a municipality, is a legislative power which, in the absence of express statutory …
https://www.osc.ny.gov/legal-opinions/opinion-90-6eBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… New York State Comptroller Thomas P. DiNapoli and Trillium Asset Management today announced that they have withdrawn the shareholder proposal they filed at eBay Inc. after the company agreed to revise its Governance Guidelines to include gender and racial diversity among the qualities its seeks in its …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background … and CBAs. Develop a procedure to ensure that employees do not approve their own absences. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Randolph Academy Union Free School District – Financial Management (2015M-248)
… act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mMid-Hudson Library System – Procurement (2016M-261)
… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261