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Comptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Non-Revenue Service Vehicles and On-Rail Equipment
… track on 11 different branches and extends from four major NYC terminals – Penn Station, Grand Central Madison, Atlantic … hub at Jamaica to the easternmost tip of Long Island. In support of LIRR’s mission, the Engineering Department … 2021. Additionally, 18 pieces of equipment had 768 service tickets; however, for six of the pieces, none of the service …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to … action. Appendix B includes our comments on issues raised in the District's response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … tax relief (i.e., STAR) credits (collectively referred to as credits) approved by the Department were appropriate … examination period, the Department approved and submitted to our Office 7.7 million refunds for payment totaling over …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxDiNapoli Announces Robin Lois to Oversee Local Government Division
… DiNapoli said. “I am confident she will effectively lead my efforts to hold local governments accountable for taxpayer … roles during her career, including public accounting, corporate accounting, and small business operations. She is a …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionVertus Charter School – Information Technology Asset Management (2025M-9)
… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide … the cost of IT assets purchased from July 1, 2023 through August 31, 2024 totaled approximately $222,000. The Chief …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
audit, charter school, school district, cash collections
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/albany-leadership-charter-schoof-for-girls-2022-165.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfSelected Safety and Security Equipment at Train Stations
… action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, tested, maintained, and monitored. The audit covers the period January 1, 2014 to … stations, maintains the stations' structural components, and ensures that security equipment installed at the stations …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center … supplies. Our audit covered the period July 1, 2011 to November 21, 2013. Background New York State’s … Centers. Services are provided at no out-of-pocket cost to students or their families. SBHCs bill Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andWhite Lake Fire District – Budgeting Practices (2013M-156)
… distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … has not properly developed its annual operating budgets. In three of the last five fiscal years, the District spent … its reserves with approximately $115,000 of fund balance in anticipation of future equipment and repair needs. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156About Statement No. 68 – Governmental Accounting Standards Board
… Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers … in state and local government pension plans to report their proportionate share of the collective Net … auditor. To assist you with the information you need to report annually, NYSLRS calculates your employer allocation …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Opinion 2004-1
… the services involve an ambulance. February 2, 2004 Raymond John Abdella, Jr., Chair Hinsdale Fire District #1 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 99-5
… district may enter into a contract pursuant to section 256(1) of the Education Law with a cooperative library system … of the school district approve the annual appropriation. 1 Section 256(1) of the Education Law provides that: [ a]ny authority named …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases Municipal & School Audits
… granting unrestricted access to the financial system and online banking to the firm, a third party. He did not ensure …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertySouthside Academy Charter School - Enrollment and Billing (2019M-70)
… The School did not have all the necessary student residence documentation on file. Key Recommendations Review … billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Buffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration