Search
State Comptroller DiNapoli Releases Municipal Audits
… The superintendent made purchases without soliciting bids or quotes as required, which resulted in the town paying … $32,000 in road materials without obtaining competitive bids. In addition, the superintendent did not obtain quotes … – Town Clerk/Tax Collector and Financial Management (Montgomery County) The clerk issued duplicate receipts for …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-31
… No. 80-671, supra ; 1977 Atty Gen 42). October 14, 1992 William J. Schimpf, Deputy Mayor Village of Maybrook …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… numbers for each of our regional offices is located at the end of this publication. Please contact the regional office …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOpinion 2006-10
… the investment of general fund, town-wide and town outside village monies); (crediting proceeds from the lease of town … the investment of general fund, town-wide and town outside village monies) -- Part-Town Charges (expense of broadcasting meetings of the planning board and zoning board of appeals); (salary of registrar of vital …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … (need for prior to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village … of the General Municipal Law a town board on behalf of a garbage and refuse collection district may contract with …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Village of Spencer – Financial Condition (2013M-119)
… Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February … that the Clerk-Treasurer properly reported the Village’s financial condition. We found errors in almost every aspect … the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … coming fiscal or school year, before annual budgets are passed. The State Comptroller determines the form and manner … Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Hampton Bays Union Free School District , Harpursville … their money is being spent appropriately and effectively.” Hampton Bays Union Free School District – Claims Processing … today announced his office completed audits of the Hampton Bays Union Free School District Harpursville Central …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… of the CTS contract to determine if this contract meets its form, function, and utility needs and provides … in the most cost-effective manner. If the CTS contract meets the agency’s needs, the agency should procure toll-free …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesArea #2 – IT Security Training and Awareness – Information Technology Governance
… from a variety of sources. The following organizations offer free or low-cost IT security training and awareness … IT security training and maintaining IT security awareness does not have to be a formal, elaborate and expensive … controls such as strong passwords, malware protection or wireless security. Awareness efforts could also include …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessOpinion 98-3
… Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any "contract" with … benefit as a result of that contract. In addition, an officer or employee is deemed to have an interest in a … Law, §800[3][b]). An interest is prohibited if the officer or employee, individually or as a member of a board, …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 88-41
Whether the town may purchase instructional equipment to be used by a private nonprofit organization in presenting fire prevention programs to town residents
https://www.osc.ny.gov/legal-opinions/opinion-88-41Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … including damaged ceilings and mold-covered playground mats at a preschool located in one of the developments. DHCR …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellSouthold Union Free School District – Claims Processing (2013M-183)
… of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April … property taxes. During our audit period, the District paid claims totaling $24,547,479. Key Finding District officials have established adequate controls over the claims processing function that ensure claims are audited in …
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)
… established adequate controls over the claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Opinion 96-7
… agreed to by the parties to the agreement. April 18, 1996 William N. Young, Jr., Esq., Counsel Westmere Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-96-7XII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction … for instructions on how to submit a regular voucher. Business Units must use the account code that correlates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… the extent of implementation of the nine recommendations included in our initial audit report, Physical and Financial … the extent of implementation of the nine recommendations included in our initial audit report Physical and Financial …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… including health care, transportation, public assistance, education, employment and training, and emergency response … $18,260 Social Welfare $5,436 $5,277 $5,400 $5,148 $5,148 Education $4,458 $4,387 $4,387 $4,387 $4,387 Transportation … development, mental hygiene, parks, environment, higher education, and general government areas, as designated by …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functions