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Minisink Valley Central School District – Financial Condition (2016M-26)
… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. … use of fund balance in the annual budget. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23X.3 Overview – X. Guide to Vendor/Customer Management
… goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a … of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor State … register vendors by either entering vendor information in the Statewide Financial System or by providing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with … appropriations and use excess fund balance and reserves to benefit District residents in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andTown of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Children and … The ineligible costs included $28,271 in pension benefits for administrative employees that exceeded the … that were not eligible for the credits. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 2000-12
… fixing the salaries of relatives who are town officials and, even if the code of ethics does not require abstention, … board members should recuse themselves from discussion and abstain from voting on matters relating solely or … that relate to conflicts of interest of municipal officers and employees. Among other things, article 18 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2002-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise and Settlement … to these residences may have been caused by the village's construction project. You ask whether such an expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… property leased for well below the market rate. The PANYNJ does not have written procedures describing the leasing …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Agencies Bulletin No. 1640
… (PEF), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least … in seasonal positions during each of the previous five years. Effective Date(s) Payments may be submitted for … adjusted using the instruction in Overtime Calculation and Retirement Information. Overtime Calculation The Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1640-april-2018-longevity-payment-long-term-seasonal-employeesOpinion 89-62
… on nominating petitions for fire district office but is silent as to the nature of these requirements, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… the annual job reports for reasonableness and follow up with companies reporting questionable job data; Ensure …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataOpinion 89-5
… States in which the judgment demanded in the action would affect the title to, or the possession, use or enjoyment of, … index it is indexed against the block. A county clerk who does not maintain a block index, indexes the notice of …
https://www.osc.ny.gov/legal-opinions/opinion-89-5DiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… units of supportive housing by 2031 across the state for homeless individuals, including people with specific … or disability. OMH serves as the lead procurement agency for ESSHI. “The Empire State Supportive Housing Initiative … County in Binghamton, Concern for Independent Living on Long Island and Federation of Organizations in New York City. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli: NYC Retail Sector Battered by Pandemic
… Thomas P. DiNapoli. “2020 was a bleak year for brick and mortar retailers, and the holiday season's tepid start as infection rates rise … “Stores do not have the usual crowds this holiday season and many people are buying online, if they have enough money …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… State tax collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the … tax collections, according to a report released today by State Comptroller Thomas P. DiNapoli. Tax collections through …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risks