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Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The … operates 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls … The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of … throughout the year and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the District calculated the … selected their cafeteria vendors after advertising for competitive bids, District officials could have saved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSalem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Town of Seneca Falls - Procurement (2018M-143)
… if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such competition should be solicited, including written …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143II.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 … After …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlBroadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… contracts, in addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Comptroller DiNapoli Releases Annual Review of MTA Finances
… and narrow the out-year budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual report on the … 2023. The MTA also has large unfunded capital needs. New state resources for the MTA’s capital program, such as … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Agencies Bulletin No. 1129
… by PayServ when submitted charge transactions to SFS. The exchange of information between PayServ and SFS begins with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … dredging a privately-owned channel) TOWN LAW §81(1)(g); STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW §32(1): A town … and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … not inconsistent with the Constitution or statutes of this State, in order to administer, conduct or participate with … inhabitants of the municipality. Article VIII, §1 of the State Constitution prohibits villages from giving or loaning …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Comptroller DiNapoli Releases Audits
… analyzed. Auditors also identified certain RETT errors in one of the department’s internal systems. In a follow-up, … submitted sales tax returns showing taxable sales. For the two samples of 50 and 43 vendors tested in these areas, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… State Comptroller Thomas P. DiNapoli. A rebound took place in the latter half of the last decade before dropping … the COVID-19 pandemic. New York continued to lose workers in 2021 when the rest of the nation began to recover. Even as the workforce began growing in 2022, it is still 400,000 workers below the state’s …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakUnified Court System Bulletin No. UCS-350
… meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … Association SY New York State Court Clerks Association S9 Civil Service Employees Association 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increases