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Compliance With Navigation Law
… Objective To determine if the Office of Parks, Recreation and Historic Preservation (Parks) is … requirements to ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation Law … requirements to ensure boaters safety and quality of life on State waters …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Attica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Norwood-Norfolk Central School District – Financial Management (2022M-129)
… surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance must … range by $1.6 million to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Comptroller DiNapoli's Legislative Program
… 2025 Proposed Legislation: Passed by the Assembly Public Posting of Certain Contracts - A.6707 … and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Passed by the Senate … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …
https://www.osc.ny.gov/legislationSherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Archived: Legislative Session 2017–2018
… (DeFrancisco) – Enhances the integrity, transparency and accountability of the State’s procurement process by … York, prohibiting conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Archived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … – Relates to participation by state agencies in a system used by the comptroller to compile vendor … related to the remediation of petroleum discharges on residential property. Accidental Death Benefit Extender – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… Comptroller. Tax Check-off Funds – Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 … Equal Access to Justice Reporting – Signed into law on November 20, 2015 as Chapter 439 of the Laws of 2015 – A.6079 … of Assessment on State Lands – Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 – A.7673 (Dilan) …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Archived: Legislative Session 2021–2022
… of Information Technology Services to notify, within 24 hours following the discovery of a data breach or receiving … from the state insurance fund by the state comptroller. Natural Gas Damage Compensation Fund – A.7282 (Englebright) – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Gowanda Central School District – Financial Management (2024M-104)
… not use funds held in six reserves with balances totaling $10 million. Recommendations The audit report includes seven …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Ardsley Union Free School District – Financial Management (2024M-13)
… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage the … Free School District District Board of Education Board and officials effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Avon Central School District – Financial Management (2024M-75)
… the District’s reserve for unemployment expenditures will cover annual expenditures for 344 years and the debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brockport Central School District - Financial Management (2023M-107)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials were not transparent with taxpayers … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107About the Academy
… testing preliminary data for the Fiscal Stress Monitoring System (FSMS). Joe graduated from the State University of New …
https://www.osc.ny.gov/local-government/academy/about-academyNatural Gas Damage Compensation Fund
… 2019-2020: A.7942 (Englebright) – Establishes the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation … Establishes the natural gas production contamination response and compensation …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-0South Glens Falls Central School District - Fund Balance (2018M-90)
… whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated … whether the District accurately reported fund balance and other related accounts and whether fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90