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State Comptroller DiNapoli Releases Municipal Audits
… and payment in lieu of taxes (PILOT) information for current and active projects. Town of Berne – Board … or receive adequate monthly reports from the supervisor. For example, the board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. The board also did not ensure bank …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-714
… Control-D report will be available for agency use on 06/17/2021. This will give agencies time to correct … a July 2021 Increment or Increment Code Update based on information available as of the date the report is produced. Included on the report is one of the following messages which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … means one or more national banking associations.") Under federal law, however, it is clear that a "national banking … savings banks are organized under the provisions of the Home Owners' Loan Act (12 USC §1461 et seq .). A federal …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearImplementation of Train Service to Grand Central Madison
… Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed … on the eastern tip of Long Island and extends to major NYC terminals, including Penn Station, GCM, Atlantic …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… $1.4 and 2.2 billion in new annual costs within the financial plan period. Eligibility would be limited in … total at least $464 million annually in State Fiscal Year 2026, and include, among other programs: Free school … Enacted Budget Report for State Fiscal Year 2025-26 , the financial plan will be challenged by the uncertainty about …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… The purchase order authorizes the vendor to provide goods or services at a dollar amount within the Business Unit’s authority as established in a law or contract. In addition, the purchase order establishes the … invoices from the vendor or create two vouchers from a single invoice and add an “a” and a “b” to the invoice …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 2007-6
… Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: … officer who is a member of a bargaining unit and is the highest ranking subordinate to the police chief in a village … who is a member of a negotiating unit and who is the highest ranking subordinate to the police chief (the “next …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Directors appointed by the Schenectady County Legislature. Benefits available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax … to the businesses leasing those properties and creating jobs. The Agency does not have a process in place to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWellsville Central School District – Financial Management (2017M-159)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings … to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As reported … station will normally be the employee’s main place of business (i.e., the place where the employee works more than …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesComptroller DiNapoli Releases Municipal Audits
… not been turned over to the Office of State Comptroller as abandoned property even though the funds have been in the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central … use and raised taxes unnecessarily. Herricks Union Free School District – Fuel Card Purchases (Nassau County) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… 1, 2012 through September 23, 2013. Background The Virgil Fire District is a district corporation of the State, … of Virgil, and located in Cortland County. The Board of Fire Commissioners consists of five elected members. The … and file future AUDs in a timely manner. … Virgil Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether … January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … corporation of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… The Board has not adopted a disaster recovery plan or breach notification policy. Key Recommendations Ensure that … system administrator. Adopt a disaster recovery plan and a breach notification policy. … Bovina Fire District Fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … elected five-member Board of Commissioners. Expenditures for 2014 totaled approximately $19.4 million. Key Findings … leave records and, as a result, paid nine employees for unused sick and vacation days without authorization and …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206