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Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Ensure that commissary surcharges are used only for inmate welfare and rehabilitation. Ensure that accurate monthly …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Tapestry Charter School – Procurement (2017M-203)
… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods … through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of … were carried forward and appropriately reclassified in accordance with the applicable collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsEast Bloomfield Central School District – Online Banking (2016M-14)
… determine if online banking transactions were safeguarded for the period July 1, 2014 through December 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.2 … District officials did not develop written procedures for online banking activities. A separate computer has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Ulster – Fire Protection Services (2015M-177)
… total approximately $17.7 million. Key Findings The Board does not have a current written contract with one of the fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… fees for recreational programs. Department staff does not consistently issue duplicate receipts for cash that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Latham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationPower of Attorney
… 4, section g). Gifting without using the NYSLRS form The law governing the requirements for a POA changed effective … the new requirements under New York’s General Obligations Law, Article 5, Title 15. All POAs executed on or after June … to the requirements of New York’s General Obligations Law §5-1514 in effect before June 13, 2021. POAs executed on …
https://www.osc.ny.gov/retirement/members/power-attorneyAbout the Record of Activities – Reporting Elected and Appointed Officials
… to complete an ROA? One of our appointed officials does not have a term of office. Can I leave the current term … report four days of credit each month for this individual. Does she need to prepare and submit an ROA to me since she’s … for an elected official’s ROA? Our tax collector works more hours from January through April than she does for …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency … Whether moneys remaining in a capital reserve fund may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… U.S. history – hit New York in October 2012, one year after Irene and Lee. Combined, the three storms damaged or …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Municipal and School Audits
… for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … trucks. With fund balance depleted, the city has limited options available to fund any increases in operating costs. … that increased real property taxes by a total of 18% in calendar years 2022 through 2025. As a result, the board …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 90-49
… "per day" compensation of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals … We note that the general rule set forth in Stetler v McFarlane , supra , is consistent with the rule in most other …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Comptroller DiNapoli Releases Municipal & School Audits
… late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. … 2023-24. The district’s proposed budget complies with the tax levy limit. …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Department of Taxation and Finance: Personal Income Tax and Property Tax (2019-BSE08-01) In an examination of refunds and credits …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 88-41
… $5,000 shall be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-41SUNY Bulletin No. SU-194
… is 08/15/13 and the End Date is 06/04/14. Agency Actions – Termination of Summer Session Employees Termination of 21P and CAL Employees Who Worked Summer … in the agency where the Summer Session was worked. Termination of 21P and CAL Employees Not Returning for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-194-restoration-contract-pay-and-additional-pay-suny-21pFiling Requirements – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in the future. If You Have …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirements