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Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Board of Cooperative Educational Services is a public organization created to provide shared educational programs …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyGreater Amsterdam School District – Capital Project (2022M-50)
… Board and officials properly managed the Districts capital project project that includes building improvements and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not: Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… budgets for the sewer fund and took appropriate action to maintain the Village’s overall fiscal stability. Key … water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. The Board has not … Adopt budgets that include adequate recurring revenues to finance recurring expenditures. Formulate a plan to …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… rights. Provide IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Opinion 2003-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (holiday … for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase holiday …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 91-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … still represents our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , … of office. That opinion was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… Attorney General Schneiderman as part of our joint task force to root out corruption and protect public money." Met … York State Comptroller DiNapoli, as part of the Joint Task Force on Public Integrity. The joint investigation by the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerOpinion 94-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … articles could also contravene the general principle that public moneys may not be expended to convey favoritism, … by the legislative history of chapter 161 of the Laws of 1982, which last amended that provision. In 1980, a bill …
https://www.osc.ny.gov/legal-opinions/opinion-94-5XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… contract. OSC approval is required for purchase orders and contracts valued at over $200,000 issued from, or … centralized contracts. Process and Document Preparation: Statewide OGS centralized contracts are created by OGS in the … a contract transaction in the SFS using the appropriate Audit Type below. SFS users will submit the agreement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsVillage of Churchville – Procurement (2025M-140)
… the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that … and services are acquired in a cost-effective manner is to create as much competition as possible. One of the goals … with the most favorable terms and conditions, and in the best interests of taxpayers. Seeking competition also guards …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal & School Audits
… $55,100 determined that town officials did not comply with the town’s procurement policy. In addition, 23 claims … claims totaling approximately $7,400 were not supported with sufficient documentation such as detailed receipts, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , … Post Fire Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s … is being spent appropriately and effectively.” Clarence Public Library – Audit of Claims (Erie County) The board did …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… is especially true in the Hudson Valley where sales of farm products topped $300 million in 2022. The region also … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. In 2022, New York’s farms … agricultural districts throughout New York classified as solar electric generation facilities. While agriculture …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as … the contract amount for the Purchase Authorization based on estimated usage over the contract term. Once the Purchase … reservation (e.g. PAFR0016). For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsState Comptroller DiNapoli Releases Audits
… audit scope, and HCR could not fully reconcile its HCV financial figures. HCR made progress in addressing the issues … of Parks & Recreation – Park Accessibility for People With Disabilities (Follow-Up) (2024-F-13) Title II of the … Assistance – Selected State Agencies’ Roles in Financial Literacy (Follow-Up) (2024-F-7) In 2021, New York State …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… led to a demographic shift towards an older incarcerated population, and necessitates increased attention to policies and costs associated with this population, according to a report by State Comptroller Thomas … examines post-COVID trends in the state’s aging prison population. “The share of older people in New York’s prisons …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationSaranac Central School District – Payroll (2015M-298)
… through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black … Saranac Central School District Payroll 2015M298 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Putnam Valley Central School District – Financial Condition (2016M-135)
… Officials budgeted for and levied taxes to pay retirement, tax certiorari and liability claim expenditures from the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135