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State Comptroller DiNapoli Releases Municipal & School Audits
… policies were followed. Ten checks totaling $249,004, had only the treasurer’s signature. One check for $4,267 payable … unreasonable. In addition, the village fully implemented only one of the seven recommendations from OSC’s January 2025 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… suspension program, as evidenced by submitting only a limited number of registrations for suspension each …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… a.m.-2 p.m. there was limited or no outreach efforts and much of the seating in Grand Central’s dining concourse … for far less than the 4-5 hours per shift the MTA expected. When auditors saw no outreach at Jamaica Station … was also released today and is available here . Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachOpinion 90-11
… -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act) GENERAL MUNICIPAL … section 90 of the General Municipal Law. Compensatory time off in lieu of monetary compensation may only be provided to …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone assessment) -- Dissolution (disposition of property upon …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and … squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 2.7% $1,041,936,351 2.0% $79,253 Agriculture, Forestry, Fishing and Hunting 3,736 0.8% $275,349,343 0.5% $73,702 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021State Agencies Bulletin No. 835
… represented by CSEA who move to a graded position in any bargaining unit effective on or after April 1, 2003 … retroactive to April 1, 2003. This revised method is in addition to the Civil Service Law, Section 131.5 rules still in existence. The side letter to the 2007-2011 CSEA agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilComptroller DiNapoli Releases Municipal Audits
… deposits for money collected from the soccer concession stand. Longwood Public Library – Bank Account Management …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1494
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesCity of Batavia – Business Improvement District (2017M-283)
… for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 … elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Qualified Personal Service Contracts (QPSC) Listing
… No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on … can reasonably anticipate it will incur costs for the personal service component of $1 million or more over any …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingCity of Fulton – Fiscal Stress (2013M-310)
… During that period, the unexpended surplus funds remaining at year end declined 84 percent − from $841,747 in 2010 to $136,068 at the end of 2012 − leaving the City with little cushion for managing unforeseen events. Key Recommendations Adopt a policy setting forth the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Comptroller DiNapoli Releases School District Audits
… district officials used to select 17 professional service providers showed that they did not seek competition … a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the … used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … and capital plans to address how they will use wind power revenues. District officials have been using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed … Glens Falls Common School District Financial Condition 2015M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32