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Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
Auburn Enlarged City School District Employee Compensation and Benefits 2017M153
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsCity of Oswego – Community Development (2015M-108)
… eight-member Common Council. Budgeted appropriations for 2015 are approximately $41 million. Key Findings The … showing the number of jobs created by its revolving loan program and does not actively enforce the repayment of … entity. Key Recommendations Follow the Department’s loan guidelines for monitoring job creation and enforcing …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the … as of December 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for … at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District … or internet use or breach notification. The District has not established controls over user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… Dennis Mosesman D.O.B. October 25, 1947 58 Brookwillow Avenue, West Long Branch, NJ Elsie Mosesman D.O.B. October 23, 1946 58 Brookwillow Avenue, West Long Branch, NJ Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of the housing … under section 18. You ask whether a town may confer the benefits of Public Officers Law, §18 upon employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 91-44
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of a board of fire commissioners of a fire district may not be provided health insurance through the State health insurance plan at the expense of the district. You ask whether a member of the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … independent verification and oversight. Town of Eagle – Wind Power Revenues (Wyoming County) The town’s use of wind …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Attorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… in the investigation was Legal Support Analyst Rebecca Saber. The case was prosecuted by Assistant Attorney General …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonNewburgh Enlarged City School District – Financial Management (2025M-32)
… General Municipal Law (GML). Our methodology and standards are included in Appendix E. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32DiNapoli Releases City of Troy Budget Review
… P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s proposed … P DiNapoli today announced the completion of the City of Troy budget review …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewContract Advisory No. 27
… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH … Electronic Payments ACH for Agency Specific Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsSyosset Central School District - Payroll (2018M-42)
… - pdf] Audit Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling $124.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAccounts Payable Advisory No. 60
… Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside the … agencies must still update the SFS to reflect the change in the contract period. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractOpinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the costs of establishing and of operating and maintaining a town water supply district …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … management by ensuring unrestricted unappropriated fund balance levels are in accordance with statutory requirements, and budget estimates and reserve balance levels are reasonable. General Brown Central School …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1985
… of processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholding in … and employees who submit withholding certificates claiming exempt in 2022 are affected. Background According to IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022