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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund balance, reserve or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Join Our Team as a Local Government Auditor
… a Difference in Your Community Auditors in the Division of Local Government and School Accountability (LGSA) help Comptroller … fiscal officer by providing oversight and support for local governments and schools. LGSA auditors play a critical …
https://www.osc.ny.gov/jobs/lgsaVillage of Clinton – Financial Management (2014M-316)
Village of Clinton Financial Management 2014M316
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Opinion 92-23
… and experience in mobile radio telecommunications service (see Opn No. 89-64, supra ). Neither Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-23State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Batavia City School District , Cohoes City School … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not … from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from … 89 hours was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: MTA Budget Gaps Return
… Comptroller Thomas P. DiNapoli. Those gaps could grow much wider if various budget risks that the MTA has … stable back to uncertain,” DiNapoli said. “Paid ridership is not coming back as fast as the MTA hoped. With farebox and … of 86% by the end of 2024. DiNapoli’s report highlights how uneven the ridership recovery has been across the MTA’s …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnWhitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … board of trustees is considering the purchase of a certain parcel of unimproved real property within the village/town … Grand Realty , supra ) which cannot be determined by this Office (see, e.g., 1982 Opns St Comp No. 82-111, p 140; 23 …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… Approval Request Form (“Request Form”). The Guidelines summarize the process and criteria for the State …
https://www.osc.ny.gov/debt/approvalsAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfTown of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309North Syracuse Central School District – Professional Services (2022M-34)
… officials sought competition for the procurement of professional services and entered into written agreements with service providers. Key Findings Although District … officials entered into written agreements with the 15 professional service providers we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34State Comptroller DiNapoli Releases Audits
… all network user accounts and permissions. Auditors found 58 network user accounts had unnecessary administrative … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School Accountability, in the Office of the New York … information for local governments, special districts and other local municipal entities to enable our office to … local government officials about reporting deadlines and requirements, training opportunities, updates in …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… Presbyterian Church USA and SHARE on behalf of Fonds de Solidarité des Travailleurs du Québec (FTQ). The full text …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsMoriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… The Fund made nearly six times its original investment of $6 million, or a 25 percent internal rate of return. “We … state pension fund dollars into New York companies and it is paying off for the companies and for the state pension … in the nation. Over the past 20 years, 82 percent of the cost of benefit payments has been funded by investment …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… do not ensure that access rights to the payroll and human resource modules within the computerized accounting system … policy and written procedures as guidance for the employees responsible for the preparation of time records and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected