Search
State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Therefore, there was no segregation of duties. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … the town's long-term priorities. Town of Hartford – Online Banking and Information Security (Washington County) … combined cash surrender value of $119,871. Because General Municipal Law only authorizes group life insurance for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1936
… withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingComptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Mooers and the Town of Murray . “In today’s fiscal climate, budget transparency and … between bank accounts as revenues and expenditures in the accounting system. In addition, the treasurer incorrectly recorded the real …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … "Retired" members of a fire department may not participate in a service award program unless they are subject to being … service award program has been established may participate in the program. Article 11-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-33XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… prohibits, with certain exemptions, state contracts and, in some instances, subcontracts with “persons” engaged in investment activities in the energy sector of Iran. For commodities, services, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012State Comptroller DiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the city’s 2023-24 proposed budget are reasonable. … other matters should be reviewed by the mayor and council. In addition, city officials did not implement all of the recommendations in the previous review letter when preparing the 2023-24 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-22
… NE2d 39 [1988]; Lopes v Rostad , 45 NY2d 617, 412 NYS2d 127, 384 NE2d 673 [1978]). Thus, a municipality has a legal …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Spencerport Central School District – Employee Benefits (2025M-65)
… (districts) often provide separation payments to employees for a retirement incentive or all or a portion of their … district employment. Some employees are also eligible for periodic payments of unused leave. These payments are an … a total of $14,213 and underpaid one employee $77 for separation payments. We also reviewed unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65State Comptroller DiNapoli Releases Municipal & School Audits
… manner. Officials did not update the procurement policy or ensure that employees followed state law when … audit period by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop … fuel usage reports to monitor user access and vehicle fuel use for reasonableness. Brockport Central School District – …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … did not ensure that credit card charges were reconciled in a timely manner and audited. Auditors reviewed 680 credit … were not provided to finance town and county operations in a timely manner. The tax collector did not remit taxes to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency … and the Civil Service Employees Association (CSEA) and the Governor’s Office of Employee Relations (GOER) memorandum dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases Municipal Audits
… and equipment for personal business. Auditors observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also … respectively. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began … County) District officials developed a process to account for leave accruals and a system over payments for unused … with the procurement policy and seek competition for the purchase of goods and services not subject to competitive …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… receipt and did not follow procurement guidelines. In addition, six claims totaling $637 did not have … by $256,302 and contributed to the declining fund balance in the village’s general fund. The board did not prepare a … over the department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) … statutory limit by approximately $626,000. Lackawanna City School District – Tuition (Erie County) Auditors found that …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsOpinion 90-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each particular case. 1981 Opns St Comp No. 81-179, p 191, …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Monitoring of Construction Management
… contracts that were active between April 2015 and July 2020 and additional information provided by the Office through August 2021. About the Program The Office facilitates the work of … managing projects’ schedules, costs, quality, safety, scope, and function. Construction contracts are managed by …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOrleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County … controls are adequate to ensure that financial activity is properly recorded and reported and that Court moneys are … The purpose of our review was to determine whether the County …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Opinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … make and size of loader tires. The reasons recited in the proposed resolution to support standardization are …
https://www.osc.ny.gov/legal-opinions/opinion-90-45