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Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit … necessity and appropriateness and disable user accounts when they are not needed. Limit access rights and permissions …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userOpinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of a city school district has a conflict of interest when: (1) the person holds a position with a state teachers …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… the number of homeless veterans declining 83% (from 5,857 to 990), the largest percentage decline in the nation, according to an analysis by State Comptroller Thomas P. DiNapoli. The … adults that are veterans was reduced from 9% in 2010 to just 1% in 2022. “Veterans answered the call to serve our …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … Findings The Company did not require multiple signatures when withdrawing funds from its bank accounts. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the … for reserves, including how they will be funded and when they will be used. Review, revise and follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80DiNapoli: Local Sales Tax Collections Up 3% in November
… year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to the 1.9% year-to-date increase,” DiNapoli said. “New York City’s collections … and local officials should take this into consideration when budgeting for future sales tax revenue.” In November: …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and … benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… a nearly flat increase this January compared to last year when inflation was more than twice as high and New York … “With overall growth having moderated over the course of 2023, local officials should remain cautious in their … York City’s collections totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program … to OSC review (“OP” transaction) (see XI.3 Submission of Agency Purchase Orders , for additional information). … Reporter, and in addition, other applicable media (when required). • The specifications were written to solicit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan … (DCBA) to update the County’s assigned counsel plan when the State Office of Indigent Legal Services (OILS) …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … that School officials secure quotes or competitive bids when required, review all quotes that are received and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … Compare payroll reports with employee time records when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Board and District officials overestimated appropriations when they prepared and adopted budgets for the last three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the … not compare payroll registers to payroll source documents (i.e., time records) to ensure that payments were based on the … compare payroll registers to payroll source documents when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … advisors ensure that pre-numbered receipts are issued when funds are collected. If not practical, the Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the … performed. Compare payroll registers to source documents when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through … determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … our audit period were permitted to use their own methods when developing the budget. The District has not yet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… must review each entry listed on an official’s record of activities (ROA) to determine whether the entries are … any duties that are not work-related from the calculation of the average number of days worked per month. Below are examples of activities …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesOpinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … of information law [FOIL] within two weeks from the date of such meeting. . . ." As you are aware, FOIL permits … its home rule authority. Municipal Home Rule Law, §10(1)(i) authorizes local governments to adopt local laws, not …
https://www.osc.ny.gov/legal-opinions/opinion-99-8