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Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateCleveland Hill Union Free School District – Financial Management (2017M-235)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools … budgeted appropriations. Budgeting practices resulted in the District’s unrestricted fund balance exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Union-Endicott Central School District – Financial Management (2016M-100)
… The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Minisink Valley Central School District – Financial Condition (2016M-26)
… of the Towns of Wallkill (Orange County) and Mamakating (Sullivan County). The District, which operates five schools …
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-creditNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… condition. Determine whether the District’s information technology (IT) system was adequately secured and protected … financial condition whether the Districts information technology IT system was adequately secu …
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)
… 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated revenues were … totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues exceeded estimated revenues by an …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127V.3.I Class – V. Chart of Accounts (COA) Governance
… SFS transaction, Class is a required field and will result in an error if omitted. Class is considered a statewide … will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 2000-12
… Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Agencies Bulletin No. 1640
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the State of New York and … the fiscal year to employees who have at least 1500 hours in pay status in seasonal positions during each of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1640-april-2018-longevity-payment-long-term-seasonal-employeesOpinion 90-24
… (see, e.g., Town Law, §64[6]; Village Law, §1-102[5]; County Law, §215[2]). In prior opinions, this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a … report. Last year’s report noted that 112 active IDAs in New York provided $1.3 billion in total tax exemptions in … Recent audits by New York State Comptroller Thomas P DiNapoli have revealed a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataOpinion 89-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not … services other than in his capacity as clerk of the supreme court or a county court and other than when he …
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
… significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was launched in 2016 … the resident in a rehabilitation facility following a hospital stay. In the second case, staff hadn’t made contact …
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
… pandemic, with “non-essential” retailers struggling but online sellers booming, according to a report released … COVID19 pandemic with nonessential retailers struggling but online sellers booming according to a report released …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… said. "Any federal funding reductions not already assumed in the Financial Plan could force difficult decisions … Plan projection, released by the Division of the Budget in August, and $3 billion lower than the balance from a year … of which largely reflected monetary settlement receipts in recent years. The most recent Financial Plan projected a …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risks