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Glens Falls Common School District - Cash Management (2019M-177)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested, within legal limits, to maximize interest earnings. Prepare monthly cash flow … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177

Other Bulletin No. 51

… 2019 SCF M/C 2% Salary Increase and provide instructions for payments not processed automatically Affected Employees … Background Chapter 24 of the Laws of 2019 provides for a salary increase of two percent (2.00%) for fiscal year 2019-2020. The State University Construction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-and

Other Bulletin No. 45

… Purpose To inform the State University Construction Fund of OSC’s … Eligibility Criteria The following employees are eligible to receive the April 2018 SCF M/C 2% Salary Increase: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-and

Comptroller DiNapoli Releases School Audits

… , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central … appropriated fund balance that was not used. This negated any benefit the appropriation of fund balance would have in … in the adopted budgets. The district’s fund balance has declined as a result of planned operating deficits. …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0

Opinion 97-5

… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …

https://www.osc.ny.gov/legal-opinions/opinion-97-5

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Delaware County , Fulton County Industrial Development Agency , … City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits

Elementary and Secondary Education – 2022 Financial Condition Report

… from the previous year and is 89 percent greater than the national average. Differences in educational spending among … school meals based on household income, higher than the national average (52.1 percent). Local Resources Represent … New York’s fourth grade students scored slightly below the national average on the National Assessment for Education …

https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-education

State Comptroller DiNapoli Releases Municipal Audits

… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… weaknesses were communicated confidentially to officials. St. Regis Falls Central School District – Medicaid Reimbursements (Franklin County and St. Lawrence County) The district did not maximize Medicaid …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-audits

Village of Depew - Purchasing (2018M-158)

… Determine whether the Board ensured that goods and services were procured in the most economical way and in … … Determine whether the Board ensured that goods and services were procured in the most economical way and in …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158

Hampton Bays Union Free School District - Claims Processing (2018M-68)

… a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68

DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources

… Police, Mr. Williams' alleged acts have been brought to light and he will be held accountable." … New York State …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resources

Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)

… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed … of our findings and recommendation, but indicated they have initiated corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101

IX.7.D Cost Allocation – IX. Federal Grants

… The implementation of project cost allocations based on payroll data helps facilitate an … being allocated can reasonably be assignable to such cost objective in accordance with relative benefits received. … costs may have an impact on future agency specific federal cost allocation plans. For additional detailed information, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocation

Village of Fort Johnson – Claims Processing (2016M-324)

… The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has approximately 490 …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324

Croton-Harmon Union Free School District - Professional Services (2019M-51)

… professional services. Enter into written agreements and pass resolutions for current and future professional …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51

Opinion 89-20

… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a …

https://www.osc.ny.gov/legal-opinions/opinion-89-20

DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections

… fighting for this change were outraged and encouraged me to reject it. In the end, I agreed with the advocates and … noting the “extremely short” time frame to implement the plan and the hurdles that made it impractical or impossible … to participate. But the failure of one poorly designed plan should not dissuade New York from considering and …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-elections