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Opinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … a BOCES should apply the petition procedures outlined in section 1804 of the Education Law and the voter approval … paid to claimants and charged to the employer’s account in accordance with Labor Law §581(e) (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … on diesel fuel purchases if town officials had used the New York State Office of General Services contract to …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for … option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfAccounting for Various Gaming Revenues
Accounting for Various Gaming Revenues
https://www.osc.ny.gov/files/local-government/publications/pdf/gamingrevenues.pdfVertus Charter School – Information Technology Asset Management (2025M-9)
School officials did not appropriately track inventory and safeguard IT assets acquired or in use during the audit period Officials did not maintain complete accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted financial policies and procedures m
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Personal Income Tax and Property Tax
… to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively … to as credits) approved by the Department were appropriate and complied with New York State tax laws and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxWhite Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The White Lake Fire District is a district corporation of the State, distinct and separate from the Town of Bethel, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156External Audit Guidance for School District Officials
External Audit Guidance for School District Officials
https://www.osc.ny.gov/files/local-government/publications/pdf/sch_audit_guidance.pdfTown of Gardiner – Selected Financial Activities (2013M-67)
… for the balance of the 2011 real property taxes, capital fund balance and the unexpended library fund balances from prior years without documentation to … determines that the amount was not correct. Do not conduct fund-raisers for NFP organizations and have a formal contract …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67DiNapoli Announces New Corporate Agreement to Disclose Political Spending
… today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate political contributions in the wake … announced that they are calling on several other companies to adopt transparency regarding their corporate political … spending, the ruling left the door open for investors to demand information on how and where our money is being …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingOpinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Town of Florida – Town Clerk Operations (2012M-215)
… were so poorly maintained. Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, taxpayer property, taxes paid, and any interest and penalties paid on … Clerk’s records and reports detailing collections for real property taxes and Town fees. The Board should also consider …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Selected Safety and Security Equipment at Subway Stations (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial report Selected Safety and Security Equipment at Subway Stations
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli; Breon Peace, United … HUFSD officials to treat Caliendo as a “sole source” vendor (a designation typically reserved for providers of …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers Inc Life Skills on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education programs and sufficiently documented pursuant to the State Educa
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… marketplace where reason still reigns. The transition to a lower carbon future is underway; it is inevitable; and … If news reports are accurate, the administration's plan to withdraw from the Paris Agreement means that the U.S. will … discussions, I witnessed firsthand the fierce commitment to proactively addressing climate change and saving our …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementComptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … limit. Mount Markham Central School District – Reserve Funds (Herkimer County) The board did not maintain some of its eight reserve funds at reasonable levels. The retirement contribution and …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and … purpose include: Gifts and donations to private entities in violation of the New York State Constitution, Article … should be documented or attached to the claim form. The official who initiated the purchase should document …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing