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State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and … appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial Activities … his office completed audits of Burnt Hills Ballston Lake Youth Recreation Commission Cayuga County Water and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsReporting Through Retirement Online – Legacy Reporting
… not required Member’s First Name 20 Prefixes such as DR., HON., COMR. may be included; however, they are not required …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineHannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… Chief) and his father, a volunteer firefighter, were arrested for allegedly stealing from the Company. The former … on the grounds that it was legally insufficient. In May 2026, the former Chief was sentenced to three years’ …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … Each of these programs provides financing for major capital improvements, consequently projects financed through … interest on EFC loans on a net rather than gross basis. Cash assets from proceeds of debt that are being held by the …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHoltsville Fire District – Financial Management (2025M-4)
… to provide resources for an intended future use with a clear purpose or intent that aligns with the statute … the Board’s intentions regarding fund balance were not clear, reserves may have been overfunded and real property …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Essential Policy Elements – Travel and Conference Expense Management
… certain fundamental elements that should be included in a travel and conference policy. The following list details … versus overnight trips are appropriate and descriptions of what types of travel expenses are typically reimbursable for … of $42.50. Per diem allowance method — This method does not require the employee to produce receipts for their …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 96-6
… Under these circumstances, you ask whether the supervisor would have a prohibited interest in the town's insurance … question, therefore, is whether the town supervisor would have an "interest" in the town's insurance contracts … Whether the supervisor would have a prohibited interest in the towns insurance …
https://www.osc.ny.gov/legal-opinions/opinion-96-6State Comptroller DiNapoli Releases School Audits
… 2015-16. West Babylon Union Free School District – School Lunch Operations (Suffolk County) Meals in the district cost … generated by the meal sales. Furthermore, the school lunch productivity is lower than industry standards. These deficiencies have resulted in the district school lunch fund reporting a deficit total fund balance of $452,041 …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… (System) intended to allow agencies to focus on their core business while helping them save time and money. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… cash collections to deposits. The former treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Division of Housing and Community Renewal Bulletin No. DH-119
… Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or Paid Leave of Absence/FMC (EFMLA PD LV COVID 19) on the payment effective date. Performance … Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL), or Paid Leave of Absence/FMC (EFMLA PD LV …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceGeneseo Central School District - Online Banking (2019M-172)
… report - pdf] Audit Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow the Board’s online banking policy … weaknesses were communicated confidentially to District officials. Key Recommendations Enforce the online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Other Bulletin No. 62
… with instructions for processing the April 2022 SCF CSEA LLS payment. Affected Employees Employees in Bargaining Unit … in a separate paycheck. Note: The distribution of the LLS direct deposit will be the same as an employee’s regular … (Grade 001-031), are eligible for the April 2022 SCF CSEA LLS payment provided the employee: Is Active, on a Leave With …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilAccounts Payable Advisory No. 68
… Moving Service Guidance: This section provides guidance on the requirements agencies must follow when procuring and … This section provides guidance on the requirements agencies must follow when procuring and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The … the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… The College could have saved $18,135 on 76 lodging claims by using the United States General Services Administration … the travel policy to reflect the actual practices used by the College and include maximum reimbursement rates, such … funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresSchalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … of operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund that should have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3