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Central Islip Union Free School District – Financial Management (2013M-380)
… Although the Board appropriated unexpended surplus funds each year (exceeding a combined $13.2 million over the … the District’s accumulated unexpended surplus funds exceeded the amount allowed by statute in each of the … that result in the appropriating unexpended surplus funds that will not be used to fund the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Allegany – Vehicle Fuel (2012M-308)
… GML and the Village’s procurement policy. Had the Village used State contract vendors, it could have saved … more than $2,300 in gasoline purchases using fuel credit cards without receipts to document these transactions or … card purchases that include provisions to ensure that all cards are kept in the custody of Village officials and that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were … payments. The Director of Administration and Finance and City Attorney did not track their time worked or charge leave … Determine whether the City of Cortlands City noncontractual NC employees payroll …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Hilton Central School District – Audit Follow-Up (2022M-200-F)
… The District is governed by a seven-member Board of Education, that is responsible for managing and controlling … the District’s financial and educational affairs. The Superintendent of Schools is the District’s chief executive … of Review Of the three recommendations contained in the public audit report, we determined that the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Newark Valley Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… City School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in … our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in … financial condition. Background The District provides fire protection services for the Town of Henrietta in Monroe …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… established written policies or procedures for granting, changing and terminating access rights to the District’s … Develop policies and written procedures for granting, changing and terminating access rights to the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and … has not filed the annual update document with the State Comptroller’s Office for the years 2009, 2010, 2011 and … balances. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were … The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… The Board has not developed any long-term financial or capital plans and only receives financial reports that detail … operations including: investments, cash receipts, capital planning and information technology. Key … Develop multiyear financial plans and consider the use of reserve funds. Adopt comprehensive policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… monitor payments in lieu of taxes (PILOTs) made by recipients of Agency benefits to affected local governments …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Agencies Bulletin No. 338
… Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). Effective Date Immediately Overview Payroll … Bulletin 328, issued July 1, 2002, outlined the procedures for reviewing and renaming queries so that they will be … needed immediately after the upgrade will be available for agency use. OSC Actions According to Bulletin 328, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeComptroller DiNapoli Releases School Audits
… due to her incompatible duties. The superintendent’s reviews were not adequate because he did not compare payroll …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Law Pertaining to SUNY Police Officers
… the New York State and Local Employees’ Retirement System (ERS) to transfer to the Police and Fire Retirement System … 2015. If I switch from the Employees’ Retirement System (ERS) to the Police and Fire Retirement System (PFRS), what … I have a prior PFRS Tier 2 membership. If I transfer from ERS to PFRS, will I go back into Tier 2? How much of …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases Annual Review of MTA Finances
… to come, and riders could face reduced services, unplanned fare hikes, and deterioration of the system.” The MTA’s … in March 2023. Since 2007, the average subway and bus fare has grown by 62 percent, three times faster than … has cost the MTA more than $250 million annually in lost fare revenue. An economic setback during the financial plan …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-27
… is a voluntary agreement to the contrary. June 15, 1988 Richard E. McLenithan, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… any navigable, or other waterway, within the town, and to rent, purchase and equip necessary machinery for such … dredging, docking, bulkheading or other improvement, and supply the necessary labor and material therefor. Section …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… under the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … construction of a downtown hotel did not violate the the gift and loan provision of the Article VIII, §1 of the State … income persons. Under these circumstances, we see no gift or loan of municipal funds in violation §1 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… December 30, 2002 Kenneth M. Dodge, Supervisor Town of Schuyler 1 Note that we have concluded that the consultative …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17