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Village of Sherburne – Budgeting (2025M-83)
… Audit Area A village board must develop realistic budgets for financial stability, public trust and transparency; … sources (i.e., appropriated fund balance) and allows for long-term planning to protect the village from unexpected … during this same period, the Board adopted budgets for the general, water and sewer funds that appropriated a …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date of the test. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … County) District officials did not properly bill tuition for nonresident foster care students enrolled at the … of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… system to get into the high school programs that fit their needs and to give them the best opportunity for a …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… displays funding, staffing levels and service performance for 36 city agencies. This data is updated regularly and … (1,396), Fire Department (17,095), Administration for Children’s Services (6,455), Department of Health and … a reported decline of at least 50% of tracked services. For example, the Law Department saw the number of cases …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 92-43
… -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes … governing contracting process) STREETS AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior … board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … departments are often designated as the agency responsible for the collection and administration of restitution and …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… arrangement with a private party would have to be in the form of a revocable license, grant of privilege or true … a trust for the public it could not without legislative sanction be alienated or subjected to anything beyond a …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… budget estimate must specify the four major categories as set forth in Highway Law, §141 and further must be in such … estimate submitted by a town highway superintendent may set forth only the following two categories: (1) the amounts … budget estimate must specify the four major categories set forth in Highway Law, §141 and further must be in such …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management … this audit, personal property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… districts in Los Angeles, Miami, Chicago and Clark County (Las Vegas) have allotted from 0.4% to 17.1% of their funds …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 741
… Purpose To inform agencies of the purpose of DTA/COR requests and … is incorrect Background Restricted access for agencies to various PayServ panels necessitates that OSC’s Bureau of State Payroll Services must make certain corrections to an employee’s PayServ history. The DTA/COR request is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureTravel Advisory No. 16
… Values for Processing Payments in SFS Guidance: The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial Operations: Chapter / Section Name … The Office of the State Comptroller updated the following in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53College of Optometry – Selected Employee Travel Expenses
… to travel. SUNY Optometry paid $9,000 to the Intrepid Museum Foundation for an event that was not related to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly … 4 years of age. SED sets the special education rates based on financial information, including costs, reported by Kids First on the annual CFR that it submits to SED. Costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… in reimbursable costs for Special Education Itinerant Teacher services. Key Findings For the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a … However, since then, ORDA has taken steps to comply with EO 95 including appointing a Data Coordinator, … procedures for incorporating Open Data and compliance with EO 95 into ORDA’s core business and planning strategies. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-data