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Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)

… Fire Department was established in 1921 and provides fire protection and rescue operations to the Lakeville Number 2 Fire District (District) as well as the South Lima Fire Protection District as contracted by the District. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over

Union Fire Company #2 Inc. – Financial Operations (2012M-205)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of Directors, … The purpose of our audit was to evaluate internal controls over the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205

Summit Fire District – Internal Controls Over Financial Operations (2013M-264)

… and code of ethics, as required by statute. Ensure that all disbursements made follow the established review and … the Treasurer complete monthly bank reconciliations for all District bank accounts. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264

Ontario County - Sheriff's Department Civil Division Operations (2019M-47)

… complete report - pdf] Audit Objective Determine whether the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division (Division). Key Findings Department and … Determine whether the Sheriffs Department Department properly accounted for the …

https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not … activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

State Agencies Bulletin No. 1602

… Retro Overtime CSEA ROA – Retro OT - Annuals ORC Overtime Recall CSEA RCL – Recall Overtime R2R – Retro OT Recall CSEA RRO – Retro Recall Overtime OWC OT Waiver for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-service

Use of Electronic Benefit Cards at Prohibited Locations

… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) … supervising programs that provide assistance and support to eligible families and individuals. The Office receives …

https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations

Comptroller DiNapoli Releases School Audits

… of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School … District , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield Central … former treasurer did not receive any undue benefit. Beacon City School District – Budget Review (Dutchess County) The …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1

Comptroller DiNapoli Releases Municipal Audits

… costs in Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego, Rensselaer and Westchester counties . “In today’s … In seven (Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego and Rensselaer) of the eight counties audited, county …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits

IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants

… concerning those “major” federal programs which are subject to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash management of Federal … information concerning those major federal programs which are subject to Subpart A interest calculations of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20

DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress

… did not file in time to receive a score: Livingston Manor Central School District, Roscoe Central School District …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stress

Fare Collection

… service divided into eight fare zones. Two main types of tickets are offered: commutation (unlimited weekly and … weekdays, all day on weekends, and on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can be purchased prior to boarding or, for an …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collection

Comptroller DiNapoli Releases School Audits

… Valey Central School District , East Moriches Union Free School District , Eldred Central School District , … with the property tax levy limit. East Moriches Union Free School District – Budget Review (Suffolk County) The … Charlotte Valley CSD Chenango Valey CSD E Moriches Union Free School District Eldred CSD FabiusPompey CSD Green Tech …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal and School Audits

… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest … without favoritism. Specifically, officials responsible for purchasing did not advertise in the district’s official …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits

IX.2.B Terminology – IX. Federal Grants

… (ALN) is a unique five-digit number that identifies federal grants and cooperative agreements, formerly the … needs. Federal awarding agencies establish individual grant award authorizations into ASAP accounts to control the … the suspension period. During this period, the Federal Government will close the award and deobligate all undrawn …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology

IX.12 Overview – IX. Federal Grants

… Congress enacted the Cash Management Improvement Act of 1990 … Guide to Financial Operations REV. 03/31/2025 …

https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overview

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … issued. Bethlehem Public Library – Selected Cash Receipts (Albany County) The board has established adequate internal … levy limit. Town of Edinburg – Justice Court Operations (Saratoga County) The town justice did not maintain complete …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits

New York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds

… “New York state is in its strongest financial condition in years, and … our well-funded pension plan have made to strengthen the state’s cash position and reduce projected budget gaps.” … New York state is in its strongest financial condition in years and …

https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligation