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Town of Wethersfield – Capital Project (2025M-46)
… Board acknowledged the need for a capital project for a new Department building, including a road salt storage shed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Opinion 88-63
… the purpose of protecting life or property in case of a disaster (Executive Law, §29-b). Although towns and villages … (McKinney's Unconsolidated Laws §9134[1]; 1980 Opns St Comp No. 80-432, p 124). County governing boards are … police unit created on behalf of a village (see 17 Opns St Comp, 1961, p 366). The moneys, when accepted by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringOpinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 … in accordance with General Municipal Law, §6-g(8). June 4, 1996 Alfred A. Volkmann, Esq., Attorney at Law Fire Island …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… to assess their plans for spending federal pandemic funds and to target funds towards children most in need. New York was allocated over $15 billion in emergency education aid during …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to … , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the month and approximately $7.35 billion …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… Obligation Bonds. The Series 2025A Tax-Exempt Bonds will mature over nineteen years. The state received a total of 8 … Smart Schools (2014). The Series 2025B Taxable Bonds will mature over one year. The state received a total of 9 bids … Obligation Bonds. The Series 2025C Tax-Exempt Bonds will mature over ten years. A summary of bids received for each …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsElementary and Secondary Education – 2021 Financial Condition Report
… teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of … Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. … York State Ranks Highest in Nation in Per Pupil Spending For the 2018-19 school year,* New York State was the highest …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… , Village of Hempstead , Town of Hoosick , Town of Lake Pleasant , Town of Newfane and the Village of Sandy … unable to determine if deposits were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials … of Endicott Village of Hempstead Town of Hoosick Town of Lake Pleasant Town of Newfane and the Village of Sandy Creek …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was … of certain documents related to the issues identified in our report. Based on the limited procedures, it appears …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-316
… DLP dated 11/25/2021 are not eligible for the following DLS payments: Fall Semester To pay eligible employees for the … on the Time Entry page using the Earnings Code DLS (Discretionary LSP-1 Semester): Earnings Begin Date: 11/25/2021 Earnings End Date: 11/25/2021 Earn Code: DLS Amount: $231.24 Spring Semester To pay eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Finger Lakes Horizon Economic … payment penalties totaling $30,664. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-304
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Comp Rate Codes: … both the Fall and Spring semesters may be made beginning in Administration Pay Period 2L, paychecks dated 05/12/2021. … Payments for the Fall semester only may be made beginning in Administration Pay Period 2L, paychecks dated 05/12/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… expected personal income tax collections and the prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, … emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerNew York City Construction Industry Booming
… the nation has yet to recover all of the construction jobs it lost during the Great Recession, New York’s … twice as fast as job growth in the rest of the state’s private sector. Job growth was strong in the downstate region … capital programs planned by the city, the Metropolitan Transportation Authority and the Port Authority of New York …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingAccounts Payable Advisory No. 8
… Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations … problems: SFS will not automatically prevent the payment of duplicate invoices. Vendors may not accurately credit the … the payment. Vendors may not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherX.4.B Address – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Address” section of the vendor record contains all addresses … associated with the vendor record (e.g., remit-to address, ordering address, physical address). Each address is assigned a … The Address section of the Vendor Record contains all of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressTown of Woodstock - Information Technology (2018M-211)
… Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured … implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Union Vale - Payroll (2018M-31)
… individuals. Direct supervisors did not always sign time sheets as required. Key Recommendations Consult with counsel …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… officials did not provide IT security awareness training to all employees. District officials did not develop … private and sensitive information. The District did not have a disaster recovery plan. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019m