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State Comptroller DiNapoli Releases Municipal & School Audits
… to all required parties within the required timeframes. Of the 6,431 water outlets identified, 1,867 were either not … other available documentation to substantiate the amount of mortgage taxes abated or verify the actual amounts … projects on an ongoing basis and relied on the good faith of the project owners to accurately report benefits and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for purchases made through the New York State Office of General Services does not apply to a purchase from the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3CUNY Bulletin No. CU-207
… Pursuant to an agreement between the City University of New York and the CUNY Research Foundation, certain … 2004 Summer Salary Awards Form prior to the submission of the payment. Any changes made after the initial award is … Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will commence using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchOpinion 99-10
… energy services, including but not limited to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or manage energy systems or equipment to improve the energy efficiency of, or … v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and Accounting", Glick, …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 1944
… Purpose The purpose of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … of commuting to and from an employee’s home and his or her official workstation and other trips unrelated to work. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… for the creation, completion, certification, and review of electronic versions of Vendor Responsibility Questionnaires by the vendor, which … Navigation Bar The navigation bar runs along the left side of every VendRep System page. It provides quick and direct …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersCounty of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19SUNY Bulletin No. SU-161
… 213 and the 2007-2011 Agreement between UUP and the State of New York, the VRWS Program has been extended to include … Schedule Program have been issued by the Governor’s Office of Employee Relations. Questions about the VRWS Program … submit a Job Action Request using an Action/Reason code of Data Change/Voluntary Reduction ( DTA/VRW ), change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsCity of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through … for the establishment of its unemployment reserve fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increase to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. … the city has not changed its assumptions for the receipt of federal funding to reflect the potential impact of recent federal actions, as many of these actions are …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLaFargeville Central School District – Financial Condition (2016M-216)
LaFargeville Central School District Financial Condition 2016M216
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Keene – Records and Reports (2024M-27)
… a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the … and timely accounting records and provide the Board with adequate monthly financial reports. Prepare and review … specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Barker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek … Require preapproval for overtime to ensure the employee is eligible to work overtime and overtime is for a valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Endicott – Budget Review (B4-14-7)
… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative … budgets that include appropriations without sufficient financing sources. Ensure compliance with the tax levy limit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining … time other than at separation from service. In the absence of specific authorization for such payments, we question the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68