Search
State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. State University of New York – Oversight of Disability Services (2021-S-42) The State University of New York (SUNY) is the largest comprehensive system of public education in the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsJune 2002: Advance Refunding Bonds
… To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements … assumes that districts borrow money for the maximum period of probable usefulness allowed by Local Finance Law section … "advance refunding"? In a current refunding, the proceeds of the refunding bonds are used currently (immediately) to …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… to children with autism between three and five years of age. Both the SC and SEIT programs are located in … June 30, 2015, QSAC served 164 students, which consisted of 140 in SC and 32 in SEIT, with 8 children enrolled in both … Developmental Disabilities was $49 million, or 85 percent of QSAC’s total cost of $57.6 million. The remaining $4.9 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… but had not met the good academic standing requirements and three students who were not enrolled at Wagner for the … not been implemented. State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable … the resolution of compliance deficiencies and the oversight of affiliated campus organizations. State …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in … up from 14 a year ago, with increases in each category of stress, according to a report released today by State … Fiscal Stress Monitoring System (FSMS) scores. “The number of local governments designated in fiscal stress, while still …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… Employee Status: There are six Employee Statuses an employee can have in PayServ. They are A (Active), L (Leave of Absence), P (Leave with Pay), T …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservOpinion 93-18
… purpose, the term "political subdivision" means a county, city, town, village or fire district ( id .; Volunteer … of at least sixty percent of the town board. April 6, 1993 Howard Protter, Esq., Attorney for the Town Town of Patterson …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Dual Employment
… ways that allow access to needed supports and services. As of October 2012, OPWDD employed about 20,600 individuals throughout the State, some of whom were also employed by other government agencies. … employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and June 2010, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentSaratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mSullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position … is a school district public library located in the Town of Islip, Suffolk County. The Library, which received its …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured that disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOpinion 90-6
… the Social Services Law on the condition that a day care room be permanently named in a manner which identifies the … may accept the grant conditioned upon naming a day care room in a county building in a manner which identifies the grantor, subject to the board's power to rename the room. You ask whether a county social services district may …
https://www.osc.ny.gov/legal-opinions/opinion-90-6XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… process. State agencies enter into contracts for a variety of reasons that help the agencies achieve their overall … for goods and services account for significant expenditure of public funds. As such, it is incumbent for managers to … should be championed by a high-level manager capable of directing or influencing the activities carried out in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: Small Business Growth in New York Outpaced National Average
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageDiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… or abuse of public resources is intolerable. My thanks to DA Perfetti and the New York State Police for their continued … of Town Supervisor, when he committed his crimes,” said DA Perfetti. Brown was sentenced after pleading guilty to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementNew NY Broadband Program
… Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The audit covered the period from January 2016 through … Development ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-program