Search
Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate increases. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are supported by timekeeping …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Opinion 2000-8
Whether a county health commissioner who partners with a nonforprofit member that provides home health services to the county has a conflict of interest
https://www.osc.ny.gov/legal-opinions/opinion-2000-8State Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-6
… MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL SECURITY LAW, §§113, 470: A municipality may not, by … for purposes of section 113(a) of the Retirement and Social Security Law. Section 113(a) prohibits municipalities … a town, by resolution, to establish the type of plan at issue here (see 1981 Opns St Comp Nos. 81-337 and 81-338, pps …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Types are available for use when a Project is entered on a transaction. Each Federally funded projects will use the … Activities. An Activity ChartField value is required on every transaction where a Project ID is entered. Activity values will be dependent on the Project Type of the associated Project. Refer to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clark … The treasurer did not use numbered receipts and did not deposit receipts collected on a timely basis. The treasurer …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clark …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsAwarding and Oversight of Statewide Interoperable Communications Grants
… To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met … distributed between 2011 and 2015, contracts were awarded based on a combination of pass/fail and scored evaluation … Interest New York State Homes and Community Renewal: Low-Income Housing Trust Fund Program ( 2013-S-32 ) … To …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 94-25
… must be credited under a service award program for each calendar year after the establishment of the program in which …
https://www.osc.ny.gov/legal-opinions/opinion-94-25State Comptroller DiNapoli Releases School Audits
… project that the school lunch fund’s revenues will increase by approximately $87,000 through 2015-16, and the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Unified Court System Bulletin No. UCS-123
… Questions regarding this Bulletin may be directed to your Payroll Auditor. … To provide agencies with instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … were performed. Claims to be paid were not presented on an abstract, and Board minutes did not indicate that the …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Kings Park Central School District – IT Asset Management (S9-22-13)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13College of Staten Island - Examination of Fast Track MK LLC
… The objective of our examination was to determine if the College conducted an appropriate procurement for the goods … for payment to our Office for those goods. Background The College procured brackets, support components and hardware … serve as supports for wooden benches on the campus. The College submitted a $22,800 claim for payment, payable to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcRome City School District – Multiyear Planning (2021M-144)
… deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear … fully evaluate the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11