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Opinion 97-10
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … "any lease purchase agreement, installment sales agreement or other similar agreement providing for periodic payments between a corporation, person or other entity and a political subdivision which has as its …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 92-22
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … generally involves representations in administrative or judicial proceedings brought for the purpose of reducing … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his or her …
https://www.osc.ny.gov/legal-opinions/opinion-92-22State Comptroller DiNapoli Announces Municipal Audits
… districts did not always evaluate procurement options or make comparisons to benchmark rates to ensure they … granted exemptions without applications, renewal forms or supporting documentation and did not correctly calculate … $6.9 million in town-exempt assessed value lacked one or more required supporting documents to determine …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Officials did not maintain time records for the teasurer's or secretary's time worked. For all other full-time … employees started and ended work each day, worked overtime or used accrued leave. When the manager was not at work, no … (Westchester County) The board did not provide oversight or ensure the treasurer's duties were adequately segregated …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… officials did not establish a comprehensive IT policy or monitor employee Internet use. Officials also did not … budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. The board … and adopt the following comprehensive written plans or policies: a multiyear financial plan; capital plan; fund …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMilford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Saratoga Springs City School District – Fund Balance (2016M-99)
… understated because the District incorrectly restricted funds for the future payments of other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Newfane – Supervisor's Financial Records (2017M-7)
… Consult with the Town attorney and seek recovery of unpaid real property taxes. … Town of Newfane Supervisors Financial …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7South Mountain Hickory Common School District – Financial Management (2022M-49)
… the 2021-22 school year levy by approximately 37 percent, or $53,000. Allowed surplus fund balance as a percentage of … that are adjusted for reasonably anticipated increases or decreases. Comply with the surplus fund balance limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… fund balance prior to appropriating it as a financing source for the subsequent year’s operations … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fAccounts Payable Advisory No. 72
… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsWorcester Central School District - Fund Balance Management (2022M-75)
… from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for operating … of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75State Comptroller DiNapoli Releases School District Audits
… for network user accounts to prevent unauthorized use or access. Officials did not develop a comprehensive … acceptable use policy, monitor employee computer use, or disable 64 unneeded user accounts, which included generic … seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1201
… entering Rehire, Concurrent Hire and Transfer transactions online/directly in PayServ Effective Date(s) Effective … those PayServ users with a “need to know.” OSC Actions The online Rehire, Concurrent Hire, and Transfer transactions … ID and a full 9-digit National ID to be entered by the online user. When the employee being Rehired, Concurrently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… can either reject the voucher without reversing funding, or deny and delete the voucher, which reverses the funding. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits into court contained errors in the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-follow