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Town of Stratford – Supervisor’s Records (2013M-11)
… had solicited the professional services of an independent public accountant to perform an audit of the records. Key … the following year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town of Stratford …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of … previously recorded as “Temporary Undistributed Receipts” account code 32601 to the correct revenue account code. Whenever possible, deposits should be recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. … and found that 27 payments totaling $24,823 did not have signed receiving documentation, and four payments that …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative body, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… duties or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Comptroller DiNapoli Releases Municipal Audits
… salary or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) Internal controls over the justice court’s accounting and reporting of financial activity are not adequate. The village justice did not consistently perform bank reconciliations, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Jericho Union Free School District – Financial Management (2016M-328)
… through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and … with statute, to reduce excess funds. … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Oakfield-Alabama Central School District – Procurement (2024M-103)
… Objective Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York … and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… complete report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … that credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not always ensure that credit card charges were …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Opinion 99-10
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum … to energy performance contracts in connection with public buildings and facilities. For this purpose, an energy … including towns, villages, cities, counties, school districts, fire districts, BOCES, district …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… members reach educational heights. There is no doubt in my mind that the Greater Jamaica area is poised to attract …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Agencies Bulletin No. 1073
… the addressee, and inaccurate zip codes for an address. In an effort to improve addresses and reduce postage costs, … program and produces the NPAY766 report to assist agencies in identifying and correcting inaccurate addresses. The … who have had a Job status of Active, Paid or Leave in the last 24 months (2 years). A new error message, “ZIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 2005-6
… schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private … prohibits municipalities from making gifts or loans of public money or property to or in aid of private individuals, … as an incident to the town’s authority to preserve the public peace, good order and safety in the town (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… A new report by State Comptroller Thomas P. DiNapoli examined … availability, access and affordability across New York City’s neighborhoods and found that despite high … average price for monthly broadband service among the five boroughs as of 2024. Out of 18 city neighborhoods with the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … Initiative): UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-639.1
… This bulletin supersedes Payroll Bulletin CU-639 Purpose To notify agencies of an automatic dues increase Affected … bi-weekly deduction for Union Dues (Code 254) from $24.03 to $24.43 for full-time employees and from $15.58 to $15. 88 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
… responses due to snow storms, hurricanes, flooding, public health crises, etc. … The Office of the State …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsDiNapoli Releases Sunset Park Economic Snapshot
… number of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, according to a report released …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… remain, in particular closing the unprecedented funding gap in its proposed five-year capital program. “The MTA is … closely with its funding partners to close the $15 billion gap in its capital program. Additional borrowing could … capital plan for 2015-2019 has a $15.2 billion funding gap, representing nearly half of the program’s total value. …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expense