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Opinion 96 - 11
… opinion. REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own motion) REFERENDUM -- Permissive … Duties (submission of resolution for sale of real property to referendum on board motion) TOWN LAW, §§64(2), 94: A town … on its own motion may subject this proposed land sale to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-11State Comptroller DiNapoli Releases School District Audits
… been issued. Greenville Central School District – Network User Accounts (Greene County) District officials did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or access. … unneeded network user accounts, one of which was last logged on in January 2012. District officials should have …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … fiscal years. The district did not submit its tax levy limit calculations for 2015 or the three prior years. … to override the limit. Chenango County – Departmental Cash Receipts (2015M-21) County officials have ensured cash …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling unexpected incidents and … communications to riders, exacerbated the impact of train delays and cancelations this past winter, according to an audit released today by New … The Long Island Rail Roads LIRR limited plans for handling unexpected incidents and poor …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Comptroller DiNapoli Releases Municipal & School Audits
… The district had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total … 31, 2024. If all five vehicles at or beyond their useful life estimates were replaced in 2025, the district may face a … the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Operations (Steuben County) Auditors found complete and accurate accounting records were not maintained, the … duties or establish compensating controls. In addition, late penalties were not properly assessed on unpaid water … supporting documentation. The district also incurred penalty charges totaling approximately $390 for late payments …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Middleburgh Central School District - Information Technology (2019M-115)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from … IT security awareness training to employees, and the Board did not establish a disaster recovery plan. In … Determine whether the Board and District officials adequately safeguarded data from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115State Comptroller Thomas P. DiNapoli Releases School District Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Lyncourt … and adopt a written disaster recovery plan. As a result, the district has an increased risk that it could lose … operations. District officials should have disabled 17 of the 113 network user accounts auditors examined. The 17 user …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditContract Advisory No. 21
… the steps required to create an Adjustment Voucher to reverse the off-contract voucher and to create a regular …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Bolton … School District – Fund Balance Management (Warren County) The district accumulated unrestricted fund balance of more … 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit by almost 25 percentage points. While …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… PPSI. Auditors found district officials were unaware of this activity because they did not routinely monitor … County) The board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsControls Over Equipment
… million New Yorkers annually. H+H’s capital assets include land, buildings, and equipment. As of June 30, 2017, H+H … officials then provided us with an approved relinquishment form indicating that the computer was disposed of on August …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentState Agencies Bulletin No. 1083
… code. The report will be available the Thursday after the payroll period is confirmed. The report is sorted by Employee … Override HPM Holiday Pay for Firefighter IIC Intermittent Inc Pay CSEA IIP Intermittent Inconvenience Pay IP1 Intermittent Inc Pay-4Day IP2 Intermittent Inc Pay-3Day IP3 Intermittent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Clerk-Treasurer’s Records and Reports (Steuben County) The former and current clerk-treasurers did not prepare or … accurate or timely accounting records. As a result, the board’s ability to make informed financial decisions was …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… The number of New Yorkers who rely on Medicaid and other publicly funded … decade, but proposals by President Trump and some members of Congress could cut federal funding for those programs by … people to choose between buying groceries or seeing a doctor. We need more people to have access to quality health …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersSUNY Bulletin No. SU-209
… Purpose To inform agencies of new earnings codes and procedures for processing the 2014-2016 UUP Deficit … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1209 issued August … the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… an annual audit of the Clerk’s records, as required by New York State Town Law Section 123. Key Recommendations The Clerk should: Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the East Greenbush Central School District , East Rockaway … District , Otego-Unadilla Central School District and the Royalton-Hartland Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1101
To inform agencies of new earnings codes and procedures for processing the 20112012 PEF Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employees