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Village of Speculator – Financial Condition (2013M-381)
… financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Sayville Public Library – Treasurer (2016M-334)
… 1, 2015 through June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. … Sayville Public Library Treasurer 2016M334 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Wyandanch Union Free School District – Budget Review (B20-7-7)
… was to provide an independent evaluation of the adopted 202021 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Cairo - Fuel Management (2019M-150)
Determine whether Town officials designed appropriate internal controls over fuel inventory to adequately safeguard Town assets
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Tuxedo Park - Board Oversight (2018M-66)
… not sought for 14 professional services totaling $926,188. Water rates were not clearly documented resulting in … for proposals or quotation process to award professional service contracts. Clearly document water rates and ensure water billings are accurate. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… oversight over transportation functions to ensure the safe transportation of students. Key Findings Districts did … 22 bus drivers (3 percent) were omitted from random drug testing. Of the 864 required safety drills, 324 (38 percent) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… percent statutory limit. Student treasurers did not issue duplicate press-numbered receipts or prepare adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementSchenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred … fund balance of $57,300. Key Recommendations Continue to monitor the financial plan for stabilizing the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Wappinger - Information Technology (2019M-220)
… IT policies to Town officials, employees and the IT consultant. Town officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomCollateral Loan/Pawn Brokers
… of the State Comptroller. See the table below. Business Type Requirements Fee Forms/Resources New Filing File before … and money that customers haven’t returned to claim. For help, use our instructional Handbook with forms …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 89-1
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in service) -- Vacations …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … same time as a general or primary election, other than a special election called by the governor, and the costs of … . " ( cf . Election Law, §§3-500 through 3-506, containing special provisions for Monroe, Nassau, Suffolk and certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… legislation – proposed by DiNapoli and sponsored by Sen. John Flanagan and Assemblywoman Catherine Nolan – mandating …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… information is not known to a New York retailer, it will report the card details, such as card number and balance, … funds. DiNapoli reminds gift card recipients to read the fine print on the card for details about any fees and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Claryville …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards