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DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… The state’s Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and … reevaluating less essential spending where possible. DOB does not anticipate the use of deficit financing this state … These are positive factors in addressing the reality of what is expected to be a multi-year fiscal challenge. The …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) … either improper (did not comply with CUNY and/or State and City policies and procedures) and/or unsupported. For … controls. Other Related Audit/Report of Interest City University of New York School of Professional Studies: …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections were properly … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsMorristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records and … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance … records twice, resulting in the accounting record cash balance appearing less than the reconciled bank balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Company in the protection of individuals and property from injury, loss, damage or destruction by fire or other … was for a proper Company purpose. We also identified one claim, totaling $11,800, which was paid twice for the same …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of Education (Board) and … data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … between revenues and expenditures accumulated over time. School district officials must manage fund balance to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and relevant case law. The bookkeeper … of Gorham Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Opinion 88-36
… 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is …
https://www.osc.ny.gov/legal-opinions/opinion-88-36DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… in the 4 th Degree and Corrupting the Government in the 3 rd Degree. Kish, 54, served as the department’s Treasurer and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… services,” DiNapoli said. “Thanks to the work of my team, Warren County District Attorney Carusone and the New … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubComptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases School Audits
… of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel Union Free School District . "In an era of limited resources and … limit by nine percentage points. East Aurora Union Free School District – High School Extra-Classroom Activity …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt and make loan … County District Attorney’s Officer and resulted in the arrest of three other individuals. In December 2019, one … procurement policy does not provide a clear method for procuring professional services. Auditors found the town …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 15,340. The five-member Town Board is the legislative body responsible for the general management and control of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Opinion 88-77
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … grant, the school district is required to provide cash or in kind contributions toward the program. The statutes … 18 defines "contract" to include "any claim, account or demand against or agreement with a municipality, express …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-10
… when such amounts have remained unpaid or unclaimed for three years. Prior inconsistent opinions are hereby … by a public corporation to a "resident" as the owner or former owner of a "security" is deemed abandoned … unpaid to or unclaimed by the resident for a period of three years as of December 31 of any year. The three year …
https://www.osc.ny.gov/legal-opinions/opinion-92-10CUNY Bulletin No. CU-704
… agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of March 11, 2021, employees in the following bargaining units will be … Services has announced that the 2021 premium rate and the maximum weekly employee contribution for coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveXII.6.I Paying a Non-State Employee – XII. Expenditures
… to making a payment to an individual through the Accounts Payable Module in the SFS, Business Units are responsible for … Units should make these payments using the Accounts Payable Module in the SFS. Business Units should be aware of … Non-employee travel is claimed through the Accounts Payable Module. In some circumstances, non-employees may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee