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East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189CUNY Bulletin No. CU-113
… determination, the Salary Withholding Program has been discontinued for non-represented employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyAnnual Financial Report Filing Deadlines
Annual Financial Report Filing Deadlines
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesXV.16.A Overview – XV. End of Year
… at State agencies. Financial data and related information is required to ensure full and proper disclosure in cash, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewOpinion 89-34
… employees); (authority to direct rescission of highway superintendent's appointment of deputy highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (authority to … purposes and after such inquiry recommend to the highway superintendent that he censure the employees for such actions …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… New York State Workers’ Compensation Law (WCL) has specific coverage requirements for businesses … the debarment of vendors that violate certain sections of WCL. This section provides guidance to State contracting … obligations relative to these requirements. BACKGROUND The WCL requires, and has required since introduction of the law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentComptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Clinton County) The district’s controls over extra-classroom activity funds were not operating effectively. The board did not … its policy governing the operations of the activity funds. Auditors found that 30 cash receipts totaling $19,322 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Hampton Bays Union Free School District , Harpursville … their money is being spent appropriately and effectively.” Hampton Bays Union Free School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of … the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash … his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and the Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived and dangerous attack on … the reality of climate change. "While the Executive Order does not remove the U.S. from the Paris agreement, … Todays Presidential Executive Order is yet another illconceived and dangerous attack on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of limited … to support the basis for the selection of vendors. Valhalla Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… government offices in 20 cities, towns and a village found parking lots, building entrances, and bathrooms where accessibility …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… §122-b: A village may contract for services with a private volunteer ambulance service with which the town, in which the … whether a village may contract for services with a private volunteer ambulance service, notwithstanding the fact that … is located also contracts for services with the same volunteer ambulance service. General Municipal Law, §122-b …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper … a proceeding to consolidate several sewer districts on its own motion, or whether such a proceeding may be …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… including capital projects and for federal grant award management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Board of Fire Commissioners. Town Law Section 176(4-a) No authority to create a claims auditing position. City May be …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for … or revenue shortfalls. In addition, the audit found the Mount Vernon City Comptroller failed to file the required … January 1, 2018, to March 31, 2020. Full Audit: City of Mount Vernon Financial Reporting and Oversight Find out how …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… the authority to certify that the expense report is just, true and correct and, therefore, appropriate to pay. An … to certify on expense reports that the expenses are just, true and correct and, therefore, appropriate to pay. To meet … the authority to certify that the expense report is just true and correct and therefore appropriate to pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification