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Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Garden City Union Free School District – Overtime (2016M-382)
… Background The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, … Key Finding District officials have not established a policy or written procedures to ensure that all overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 … approximately 8,400 students. The District is governed by a seven-member Board of Education. Annual payroll costs are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. Background The Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex … by the payroll clerk. Key Recommendations Establish a comprehensive leave accrual policy. Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andVillage of Green Island – Water Fund Financial Condition (2015M-237)
… May 31, 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… June 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Erin– Inappropriate Highway Purchases (2014M-16)
… through September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately 2,000. The Town is governed by … purchases for appropriateness for the period January 1 2007 through September 10 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… grand larceny last September. They were sentenced to a three-year conditional discharge and ordered to pay full … office for aggressively pursuing this case.” “Our office is committed to pursuing wrongdoing in Westchester, whether the victim is a person or an entity …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWSP USA Inc.
… 43% (7,571) are owned by the Department. The Department is responsible for ensuring all bridges that carry highway traffic in the 11 regions of the State are inspected in accordance … period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling $7.6 million from the …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incContract Advisory No. 25
… Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller … Requests (CRER) Document the procurement record decisions in the system Track the status of requests, in real-time, … Authorization Form Guide to Financial Operations XI.14.A Publications of Procurement Opportunities XI.15.A …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Background The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… September 8, 2016. Background The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88What to Report – Legacy Reporting
… but do not take contributions from salary earned in excess of the Governor’s annual salary. For the current … Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments General Municipal Law (GML) Section 207-a and 207-c payments *As of July 1, 2019, public safety …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportOpinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of the meeting relates to the … §§9104, 9105; ESTATES, POWERS AND TRUSTS LAW, §11-2.2: It is inadvisable for a volunteer and exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… Homes (2023-S-8) The Health Home Program, implemented in New York in January 2012, is an optional benefit under the Medicaid State Plan that … enhance the user and administrator experience and utilizes a fundraising database to track donor and donation …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsBatavia City School District – Financial Condition (2016M-160)
… 10, 2016. Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford … year; District officials also appropriated reserves as a funding source in the annual budgets that were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160