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Town of Parma – Financial Management and Information Technology (2012M-96)
… of the financial recordkeeping functions. The Town does not maintain an inventory of its IT assets. Key … written disaster recovery plan. Designate an employee who does not work in the Finance Office as the system …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96State Comptroller DiNapoli Releases Municipal Audits
… loss. Town of Moreau – Budgeting and Multiyear Planning (Saratoga County) The budgeted revenues and appropriations of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and … that several agreement provisions were not adhered to. In addition, the program's agreement did not include … soliciting bids or quotes as required, which resulted in the town paying $8,800 more than necessary for a dump …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,693 … at $9.6 billion and approved nearly 3.1 million payments worth more than $24.9 billion. The office rejected 127 … Inc. for Caledonia Fish Hatchery improvements in Livingston County. Office of General Services $7.2 million …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… has reached agreements with Microsoft Corp CVS Health Corp Macys Inc The TJX Companies Inc and Salesforcecom to …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payRochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planXII.8.H Voucher Mass Approval – XII. Expenditures
… This section provides online agencies with guidance on how to request voucher mass approval functionality for use on … in State Finance Law §§ 109 and 110. Agencies must address how controls ensure payments are (i) just, true and correct, … This section provides online agencies with guidance on how to request voucher mass approval functionality for use on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalElementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have … Significant Federal Aid The COVID-19 pandemic resulted in a complete shutdown of school buildings in March 2020, with …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … LAW, §§64(6), 130(5), 138: Fire prevention programs are a proper town function. The town board may acquire property … concluded that fire protection programs are a proper part-town function if authorized by local law and that a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-2
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to the district a proportionate amount of the tax refunds it is required to make as a result of court ordered … to the district a proportionate amount of the tax refunds it is required to make as a result of court ordered …
https://www.osc.ny.gov/legal-opinions/opinion-96-2DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress … and steel-maker Cleveland-Cliffs, Inc. to set greenhouse gas emissions targets aligned with the goals of the Paris … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Municipal & School Audits
… board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … did not establish controls or other oversight procedures to compensate for the clerk-treasurer performing all … A review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11%. BOCES …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … did not ensure that credit card charges were reconciled in a timely manner and audited. Auditors reviewed 680 credit … were not provided to finance town and county operations in a timely manner. The tax collector did not remit taxes to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: School District Auditing – Internal Auditor
… working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s … auditor unless your district has: fewer than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases Municipal Audits
… Library , Village of Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … which could not be accounted for. Shelby Volunteer Fire Company – Controls Over Financial Activities (Orleans County) … In addition, between April and November 2013, the fire company paid $10,714 to a vendor that was owned by the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in March
… Office of the State Comptroller approved 1,696 contracts for state agencies and public authorities valued at $2.3 … 17,100 payments valued at nearly $46 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the … Berkshire Fire District Recording and Reporting Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mOpinion 92-42
… to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers … to which the town would lease a portion of the lot for town parking purposes and, in consideration therefor, … agree to plow snow on the portion of the property not used for town parking if the snow plowing is primarily in …
https://www.osc.ny.gov/legal-opinions/opinion-92-42