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Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims … ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsVendor File Advisory No. 3
… should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor add process, whenever possible. … and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor Add … should collect and record the email address and phone number for a vendors Primary Contact during the vendor add …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitVested Retirement Benefit – State University Police Plan
… When you reach retirement age, you will be entitled to a retirement benefit based on your service and your … you were an active member. 1 The date you are eligible to retire depends on your tier: Tiers 1 & 2 — the first of … lifetime. You may elect one of several payment options to provide for a continuing payment to a designated …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitOpinion 89-3
… New York State Office of General Services does not apply to a purchase from the State contract vendor upon terms and … vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment by a … a price extension clause allowing political subdivisions to participate in the contract award. You state that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Audits
… agricultural products (e.g., milk, apples, squash) to populations in need through the state’s network of food … food banks, food pantries, soup kitchens) for distribution to people experiencing food insecurity. A prior audit, issued … in September 2023, found that both AGM and DOH needed to strengthen controls to ensure that only eligible products …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Town purposes. The board also did not provide oversight to ensure the town justice recorded, deposited and disbursed … County) The board did not ensure that the monthly budget-to-actual reports provided by the treasurer were complete and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… an act of the legislature or by a local law adopted prior to September first, nineteen hundred fifty-three, all … or of any district therein including but not limited to a soil conservation district, to the lowest responsible bidder furnishing the required …
https://www.osc.ny.gov/legal-opinions/opinion-91-6New York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … through August 2020, the Empire State ranks second to Hawaii in percentage of employment decline and second only …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until July 6, 2020. At the … University of New York $6.5 million with Coursedog Inc. to implement a curriculum and event management system. … Supervision $2.2 million with the Osborne Association to operate visitor centers. Office of Court Administration …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… in Albany County Court. Schusteritsch is alleged to have stolen over $180,000 in pension benefits issued by … the New York State and Local Employees Retirement System to his deceased brother, Martin Petschauer, between July 2008 and September 2015. "This arrest is a warning to those who might steal a deceased relatives' pension," …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionTown of Hornellsville – Financial Management (2025M-102)
… town officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … balances that, as of December 31, 2024, were sufficient to fund more than five years of water, three years of sewer … allocated sales tax revenues totaling $1.1 million to the TW funds instead of the town-outside-village (TOV) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal & School Audits
… $77,093 in a timely manner. State law requires collections to be deposited within 10 days of receipt. Without detailed … County) The tax collector did not remit collections to the town supervisor and Wyoming County treasurer within … by state law. As a result, funds were not provided to finance town and county operations in a timely manner. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not … County) District officials did not always seek competition to procure goods and services. As a result, they may not have … The district did not have proper documentation to support that a bus purchase totaling $121,928 was …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the … for individual education plan-related services provided to Medicaid-eligible students because it did not obtain …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits