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Opinion 91-46
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … against in-term changes in compensation payable to state officers named in the Constitution. Compensation payable to the county clerk may be increased during his or her term …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 2003-4
… for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) … TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase holiday decorations for public roads within the … of "Holiday Decorations (electrical material, etc.) to be utilized for beautification on the public roads" within …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… and parking summons fees. “I‘m dismayed that we continue to uncover local officials who take advantage of their position to steal taxpayer money,” said DiNapoli. “Local governments need to make sure proper controls are in place to protect public …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsVendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The measure, proposed … identified as experiencing fiscal stress to be reimbursed by the state Financial Restructuring Board for … municipalities are more likely to engage financial experts when necessary to help them incorporate this type of …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town 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 operations and … and highway funds. The Town has not used appropriated fund balance as an actual financing source. The Clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Special Accidental Death Benefit – New Career Plan
… death benefit is a pension equal to your salary reduced by: The accidental death benefit without reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to compute the … earned during the 12 months prior to death. For payments made on or after January 1, 2001, the salary used to compute …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitConnetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded 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)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsRenaissance 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-76Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Morris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47South Seneca Central School District – Online Banking (2021M-164)
… dated April 24, 2013 has not been updated or reviewed. It does not reflect current online banking practices and it … to an internal auditor. However, the District does not have an internal auditor and these responsibilities …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164State Agencies Bulletin No. 1877
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution … the same at $19,500.00. An additional deferment available to employees age 50 and over remains unchanged at $6,500.00. Employees in this age bracket can defer up to $6,500.00 in addition to their regular contribution. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls … ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Comptroller DiNapoli Releases Audits
… voucher utilization threshold during any year covered by the initial audit scope, and HCR could not fully reconcile …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOpinion 93-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … "municipality", including a school district, may authorize any of its members or any officer or employee to attend a … officers and employees, to attend a conference. Thus, we have previously stated that section 77-b authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-93-12