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Annual Assessment of Market Orders for 2012, 2013, and 2014
… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to … period July 1, 2011 through June 30, 2014 for the Apple and Sour Cherry Market Orders and the period April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Total Spending – 2023 Financial Condition Report
… on public health and education represents 70.1 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyOpinion 89-30
… Towns are authorized, however, to establish, maintain and operate programs devoted in whole or in part to the welfare of the aging, and to contract with private non-profit organizations for the operation and maintenance of such programs (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Contact Us
… reporting assistance, FTP login, extension requests and other reporting questions Securities Management Unit at … 8:00 am – 5:00 pm) Press 4 for information for reporters and listen carefully to the menu choice Or write to us at: Office …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usContact Update for State Agencies
… changes and more. To help us reach the right individuals in a timely manner, we require designated staff in State agencies to use our Contact Update online service. … responsible for State agency payroll. To get started, log in with your username and password. New York State …
https://www.osc.ny.gov/contact-updateAdvisory Council for the Retirement System
… Melinda Person President NYS United Teachers Christopher Summers President NYSCOPBA Raymond Santander Assistant …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemAudits
… State and local governments to ensure taxpayer money is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsState Comptroller DiNapoli Releases Municipal & School Audits
… improper accounting of and potential theft of collections without detection. Auditors reviewed $311,876 collected by … receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Greenville Central School District – Network User Accounts (Greene County) … and former student and employee accounts. Lansing Central School District – Procurement (Tompkins County) District …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Alexandria – Redwood Water and Sewer District Charges … ordinances did not conform to applicable state law. Town of Alexandria – Water and Sewer District Financial Condition … did not effectively manage the financial condition of the water and sewer districts. Officials did not budget …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Canandaigua City School District – … $546,527. This can be attributed to district officials not following board-adopted fixed asset policies. Auditors found …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… without detection. For example, the amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. In addition, over a more than two-year period, the … earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) Officials …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome County) The board did not properly … the project with $1.5 million in town-outside-village funds and did not have adequate documentation to support how … was to assess the Town of Danby’s progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Also, a village trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. She received a … as a result of 59 contracts totaling $2,398 between the store and the village during the audit period. Town of … fund balance and cash receipts policies. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… (Herkimer County) The town, which operates the McCauley Mountain Ski Area, has not developed policies or procedures …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0