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Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes … $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …
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)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
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 funds for the period June 1, 2007 through March 15, 2013. … budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and $183,000 for the sewer …
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)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Comptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … worked. Village of Greenwich – Justice Court Operations (Washington County) Internal controls over the justice court’s …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The … students and is governed by an elected five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
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)
… it did not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
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)
… – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners … initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Opinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … usefulness" ( Cherey , supra ; Bugeja v City of New York , 24 AD2d 151, 266 NYS2d 80 affd 17 NY2d 606, 268 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2005-6
… a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract … a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town … institutions (see, e.g., Board of Education v Allen , 20 NY2d 109, 281 NYS2d 799 affd 392 US 236, 88 S Ct …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… line (DSL) internet subscription as of 2023, with the Bronx having the highest share of households without access. “Having …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) (2024-F-17) The Metropolitan Transportation Authority’s (MTA) … who are between the ages of 3 and 5 years. For the three fiscal years ended June 30, 2021, the Gavras Center reported …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-639.1
… Date(s) Paychecks dated February 28, 2019 Revised for paychecks dated March 28, 2019 OSC Actions OSC will automatically increase the 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 for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the economy, but that significant … Road and Metro-North have improved the MTA’s financial outlook. Additionally, the MTA is making progress toward its … year, DiNapoli releases a report on the MTA’s financial outlook. Other major findings of DiNapoli’s analysis include: …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… for things such as used helmets, jackets, pants and boots. The audit also revealed that Smegelsky: Cashed a …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefFreedom of Information Law (FOIL)
… 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an agency must make … thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller (OSC) Records …
https://www.osc.ny.gov/help/foilMedicaid Program – Managed Long Term Care Premium Rate Setting
… and locally funded program that provides a wide range of medical services to those who are economically disadvantaged and/or … services (e.g., dentistry, eye care, durable medical equipment). The Department is responsible for setting …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingState Comptroller DiNapoli Releases Municipal Audits
… audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , … Public Library – Audit of Claims (Erie County) The board did not audit and approve claims prior to payment. The … reviewed appeared to be reasonable and legitimate, the use of confirming purchase orders circumvents internal …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-64
… AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing … e.g., 1988 Opns St Comp No. 88-70, p 137). Generally, where a municipal project is to be financed by the proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Record of Activities (ROA) – Reporting Elected and Appointed Officials
… within 30 days of completion. An elected or appointed official is not required to keep an ROA if: They are a … the start and end time of each activity performed. The official may include duties performed outside normal business hours as long as they are work-related. The official should extend the period of his or her ROA by the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roa