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Rensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Gowanda … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1New York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleBecoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed … The purpose of our audit was to review the Towns budgeting practices and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… authorized by the following bond acts: Clean Water/Clean Air (1996), Environmental Quality (1986), Environmental … authorized by the following bond acts: Clean Water/Clean Air (1996), Environmental Quality (1986) and Rebuild and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedComptroller DiNapoli Releases School Audits
… audits of the Inlet Common School District , Lockport City School District , Morris Central School District , … documented and approved prior to payment. Lockport City School District – Monitoring Transportation Contracts … audits of the Inlet Common School District Lockport City School District Mo …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… the Stockbridge Valley Central School District . “In an era of limited resources and increased accountability, it’s … unassigned fund balance has exceeded the statutory maximum for the past three fiscal years. The district also has three … unnecessarily. Herricks Union Free School District – Fuel Card Purchases (Nassau County) Fuel purchases reviewed by …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … The Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Comptroller DiNapoli Releases School District Audits
… School District – In-School Internet Connectivity (Albany County) The district’s internet connectivity met the Federal … Mbps. Greater Amsterdam School District – Capital Project (Montgomery County) The board and district officials properly planned, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … could have reduced the District’s fuel expenditures by at least $124,428. The savings would have covered the … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
Port ChesterRye Union Free School District Financial Condition 2015M147
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147State Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or maintain a complete and accurate IT equipment inventory or perform an annual …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or … necessary. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … and the optimal or targeted funding and using of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… correct prices were obtained when purchasing goods through New York State Office of General Services contracts. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Hourly Based Information Technology Services
… (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of experience; and (iii) … the bill rates for all standard and most specialty title consultants are based in part on months of experience. Bill …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesDelaware County – Court and Trust Funds (2022-C&T-2)
… trust fund records. The Surrogate’s Court Clerk did not make entries into a surrogate’s register to record money …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Localities’ Procurements of Paper Ballots
… whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper … New York City Board and the County Boards as the “Local Election Boards.” The New York State Board of Elections … in the State and providing oversight to the Local Election Boards. During the fiscal year ended March 31, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsOswego County – Court and Trust Funds (2022-C&T-5)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount … 392e the county clerk is only required to remit $95 of such fee to the State and whether consequently the county …
https://www.osc.ny.gov/legal-opinions/opinion-94-30