Search
Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum allowable rate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … in the library’s computer system. ### For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Retirement Legislation
… Retirement and related legislation enacted or vetoed 2025 Legislation Book 2024 Legislation Book 2023 Legislation …
https://www.osc.ny.gov/retirement/resources/retirement-legislationConflicts of Interest of Municipal Officers and Employees
… is intended to help you better understand New York State law as it pertains to conflicts of interest, and your … with divided loyalties, such as when a person has to act on behalf of the public in connection with a matter that … of interest, however, are prohibited by law. What State laws govern conflicts of interest on the part of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … supervisor in fiscal matters, however, the courts in this State have generally referred to the supervisor as the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and … indicates its approval by affixing each member’s signature on the warrant. However, the Board minutes do not … records to the bank statements monthly and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Background Our initial audit report, which was issued on September 19, 2014,determined whether the Department … card transactions. We also found ITS did not comply with State cybersecurity policies and did not establish adequate … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsCity of Lockport -- Budget Review (B1-15-20)
… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and … budget for next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the … the 10 percent increase in water rents before acting on this budget and address the overestimation of water rents …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Human Resource Practices (Follow-Up)
… (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) system since 1950, … and over 80 outpatient clinics and other centers. Based on information provided by Upstate, it serves approximately … and 1,700 job changes. Our initial audit report, issued on September 25, 2019, sought to determine if Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Allegany – Vehicle Fuel (2012M-308)
… and the Village’s procurement policy. Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the … and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Oversight of Nurse Licensing (Follow-Up)
… the Program Our initial audit report, which was issued on September 29, 2017, determined whether the State Education Department (Department) independently … not kept pace with increased expectations. They stated an out-of-date computer system and reduced staffing have led to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Comptroller DiNapoli Releases School Audits
… , Newark School District Public Library , New Hyde Park-Garden City Park Union Free School District , North Bellmore Union Free … operations and had not adopted a code of ethics. New Hyde Park – Garden City Park Union Free School District – … School District Pub Library New Hyde ParkGarden City Park Union Free School District North Bellmore Union Free …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of … raised by user charges, a charge upon all the properties in the district. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- … by the Commissioner of Education in consultation with the State Comptroller. The curriculum may be offered as part of a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 90-24
… the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of … in connection with municipal borrowing, we believe that 12 Opns St Comp, 1956, p 68 was incorrect when it concluded …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… During the audit period, collections totaled $836,660 and accounts payable and payroll disbursements totaled $590,354. In … that contained cash balances, for the District’s two bank accounts. Also, of 50 disbursements totaling $155,772 that we …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Parking Structures (2017-MS-3)
… , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The purpose of our … of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking structures not … last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with violations, comments on …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3