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Cherry Valley Fire District - Board Oversight (2019M-141)
… Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured … Determine whether the Board properly established reserve funds equitably billed for fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Required Reporting
… of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [.xlsx] Supplemental Reporting Resources Accounting …
https://www.osc.ny.gov/local-government/required-reportingVI.2.B Policies/Laws – VI. Budgets
… budget will be fully segregated as available. Generate Parent Functionality Effective October 1, 2015, SFS will begin using the ‘generate parent’ functionality as a system default. This functionality … Finance Law as well as the preamble to the budget bills. Guide to Financial Operations REV. 09/15/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsPreferred Source Contracting (Follow-Up)
… report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred Source Program, … Education Department: Preferred Source Contracting (2014-S-77) …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followRichburg-Wirt Fire District – Board Oversight (2025M-73)
… bidding for the purchase of an off-road utility vehicle (UTV) for approximately $28,000 as required, and as a result, may have paid more for the UTV than necessary. For example, we found a local vendor who offered a similar UTV for approximately $8,000 less than what the Board paid. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73DiNapoli Announces New Corporate Agreement to Disclose Political Spending
… disclose its corporate political contributions in the wake of majority shareholder support for the New York State Common … (the Fund) shareholder resolution. The Fund holds shares of NiSource valued at approximately $14.6 million. DiNapoli … companies in the coming weeks. DiNapoli made disclosure of corporate political spending a priority following the U.S. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingOpinion 2001-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … radios for, the fire district if, as assistant chief, he or she does not have any of the powers and duties listed in … in connection with the contract. This is so even though he or she, on behalf of the corporation, may exercise direction …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… private spending will have to return before the industry can fully recover. DiNapoli’s report also noted that: …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineState Agencies Bulletin No. 2173
… increase to Hazard Duty Pay. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … Lag 04/06/2023 12/14/2023 Eligibility Criteria: Employees in a BU05 position who received Hazard Duty PST Straight Time … (Hazard Duty PST Overtime) from $1.13 to $1.35 beginning in Check Date 9/27/2023 (Administration Cycle) and 10/05/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicImplementation of Selected Aspects of the Climate Mobilization Act
… Objective To determine whether the New York City Department of Buildings (DOB) has taken steps to ensure that private building owners are in … To determine whether the New York City Department of Buildings DOB has taken steps to ensure that private …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actVillage of Corfu - Sewer Operations (2018M-133)
… and properly billing, collecting and recording sewer rent revenue. Key Findings The Board routinely adopted …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… reserves. Key Findings Appropriations were overestimated by $3.2 million over a three-year period. Unrestricted fund balance exceeded the statutory limit by more than $950,000, or five percentage points, as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Addison Central School District , Cattaraugus-Little … School District, Williamson Central School District, and the Willsboro Central School District . State Comptroller … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Webster Public Library - Board Oversight (2018M-125)
… including details of private funds. Library officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Justice Court Fund: Invoice Billing Program
… in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her … local shares of money reported and fees earned. When JCF has processed the month’s reports for all justices in the … refunds paid by OSC) and County. When village matters are reported on a town report and funds are due to the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2914 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… of local governments and school districts. 1 Office of the New York State Comptroller audit reports are available at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionUncollected Penalties (Follow-Up)
… included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report … Department effectively pursues and collects outstanding penalties. During the initial audit, we found that … audit found that the system used to track outstanding penalties was incomplete and often inaccurate, and that there …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOnteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2