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Opinion 88-66
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … author for purposes of this title, and, unless the parties have expressly agreed otherwise in a written instrument … did not identify the federal program and did not set forth any of its provisions, we can only generally note that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Your policy should specifically state what will occur in the case of improper claims for travel and conference … incurred that are not actual and necessary and incurred in connection with the properly authorized official travel. … … Your policy should specifically state what will occur in the case of improper claims for travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for proper district purposes. However, the board’s failure to adequately audit claims and approve the abstract prior to the treasurer making payment on the claims creates a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCity of Oneonta – Departmental Collections (2013M-13)
… practices, the risk will remain increased that all moneys due to the City will not be received, recorded and … information and accounting software reports/access so that all moneys are properly recorded and deposited. Require that … Director to support departmental receipts to ensure that all moneys received are properly recorded and deposited. … …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Southold Union Free School District – Claims Processing (2013M-183)
… the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Opinion 88-35
… came closest to meeting all of its needs. Presumably, price would be a consideration, but would not necessarily be …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 88-36
… which have narrowly construed New York Constitution, Art XIII, §13(a), we believe that the distinction should also … again involves the directive of New York Constitution, Art XIII, §13 that the county shall never be made responsible …
https://www.osc.ny.gov/legal-opinions/opinion-88-36The Case for Building New York State’s Rainy Day Reserves, December 2019
The national economy has now been growing for more than a decade – a lengthy expansion, by historical standards.
https://www.osc.ny.gov/files/reports/budget/pdf/rainy-day-reserves-2019.pdfComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … properly documented. A full-time officer did not appear to have worked certain hours claimed on his timesheet and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … auditors found significant and pervasive weaknesses in internal controls at the regional office level that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationComptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s recalculated surplus fund balance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… (All Services) on its Consolidated Fiscal Reports (CFRs) are adequately documented and allowable pursuant to the State … paid to the husband of the Executive Director for services that he did not perform; and $12,986 in non-personal service … Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualArea #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkOpinion 88-5
… (c) persons qualified, but not having reached retirement age. General Municipal Law, §92-a authorizes public …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related … our audit pursuant to legislative mandates included in these statutes, which direct that the Comptroller and the … the Board ascertain the annual amount of expenses incurred in the administration of these Laws. Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31State Comptroller DiNapoli Releases School Audits
… , Harpursville Central School District , Southold Union Free School District and the Webster Central School District … deficits and financial condition problems. Southold Union Free School District – Leave Accruals (Suffolk County) …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether … for these benefits, with limited exception, is to be provided by their employers. The Board is also responsible …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014