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Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) … audit fire district Hamlin Morton Walker procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLaFayette Central School District - Fixed Assets (2018M-073)
… for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established threshold have a … are accurate and up-to-date. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073West Buffalo Charter School - Payroll (2018M-72)
… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … update employee salaries included in offer of employment letters when salary changes were made. The Board did not … maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… Central School District (District) officials could achieve cost savings by offering health insurance buyout incentives … in-house. Key Findings District officials could achieve cost savings by: Offering an acceptable health insurance … Central School District District officials could achieve cost savings by offering health insurance buyout incentives …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… the past decade may have limited DOH’s ability to prepare and respond in the most effective way. If DOH had better … ways to improve infection control practices and nursing home surveys, among other recommendations. Status : Partially … were made. They compared DOH’s publicly reported nursing home resident deaths from COVID-19 as of May 16, 2023, to its …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesOpinion 89-40
… its rights or interests, or to continue such action or defense, all their costs and reasonable expenses, as well as …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Tompkins County Public Library – Financial Management (2015M-250)
… our audit was to examine the Library’s financial condition and internal controls over Library operations for the period … is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… books was deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use … controls for handling cash at fundraising events, create fundraising reports, and require timely deposits of … audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations
… to reduce their greenhouse gas emissions (GHG), adopt new energy efficiency measures and increase their use of renewable energy, New York State Comptroller Thomas P. DiNapoli, … Pentair Plc has agreed to commit to setting GHG and clean energy targets; and Commercial property owner Realty Income …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operationsOpinion 89-31
… recall elections of elected officials in the absence of express statutory or constitutional authority. You ask … by the electorate is the exception and must rest on an express constitutional or statutory grant or reservation of … 506 NYS2d at 398-9) The court concluded that, without an express grant of authority in the Constitution or the …
https://www.osc.ny.gov/legal-opinions/opinion-89-31DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionOpinion 88-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate … eligible for State reimbursement (see Social Services Law, art 5, title 2). February 3, 1988 Suzanne M. Zanella, County …
https://www.osc.ny.gov/legal-opinions/opinion-88-4New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… in realistic, long-term changes by April 1. “The best way to get the state back on solid financial footing is with … state for when the economic downturn in the cycle arrives. My office will put forth a more detailed analysis in the days …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… that conference and travel expenditures are in compliance with the District’s travel policy. Consider revising the … the conference or training. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Cassadaga Valley Central School District - Financial Management (2018M-110)
Cassadaga Valley Central School District Financial Management 2018M110
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Randolph Central School District - Financial Management (2019M-232)
… manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of … reserves and the agency fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed … Determine whether Truxton Academy Charter School School officials accurately billed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8