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True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the … documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers tested did not have complete background checks performed prior to working at …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeElba Central School District – Financial Condition (2013M-240)
… Review reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Southold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for … The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberFund Financial Data – 2021 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board … and intact and made mandatory filings accurately and in a timely fashion. Slate Hill Fire District – Procurement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Opinion 95-3
… in proportion to their respective populations or the full valuation of the real property in each town. In … one or more of the villages therein on the basis of the full valuation of the real property in the town and each …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … weeds from cemeteries in the third class and no minimum number of times is prescribed (see 1973 Opns St Comp No. … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-10New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… throughout New York State. According to the U.S. Bureau of Economic Analysis, in 2021, agriculture in New York … paid close to $1 billion in wages according to the U.S. Bureau of Labor Statistics. Farming is especially important … payments, but exclude benefits such as health insurance or pension contributions. In 2021, the average annual pay in New …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… will be enforced on every voucher that references a purchase order, except when the Payment Method on the purchase order is the Procurement Card. Matching in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… “classmates,” who were elected to the Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the … were classmates who were elected to the Assembly together in 1986 …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkGASB Statement 87, Leases
… (A transaction is exchange or exchange-like when each party in the contract receives or gives up essentially equal … the lessor can terminate without permission from the other party. Note: The following are not considered termination … is a property rental agreement by a tenant to a third-party for a portion of the tenant’s existing lease contract. …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
… ERAP activities. To facilitate tracking in the NYS Payroll System (PayServ), new Earnings Codes have been … be automatically adjusted by the PayServ system, refer to Payroll Bulletin No. 1893 for guidance on entering these … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subdivision regulations adopted pursuant to Article 7 of the Village Law may be used to finance additional facilities …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 99-16
… 708 of the Laws of 1992, the legislation that enacted the new section 10, the Office of the State Comptroller prepared …
https://www.osc.ny.gov/legal-opinions/opinion-99-16VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… regarding the State administration of the WIC federal grant program. Fraudulently cashed checks – the original … an AP Adjustment Voucher with an Account code of: 32207 Refund – Lapsed Approps, on the credit line. Federal Grants ROA transactions that relate to federal grant awards must be refunded to the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… amounts to the board prior to incurring costs. Require the full name of the host to be recorded when distributing …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversight