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Red Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … by the District during our audit period were permitted to use their own methods when developing the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Hurley – Transfer Station Collections (2024M-132)
… approximately $51,800 less in fees than it should have for the collected waste. Over a more than two-year …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I served with Carl Heastie and know that he accepts his new role with humility and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… vendors that qualify as small businesses under the State’s prompt payment legislation have the certification “Small … as small businesses eligible for payment within, or prompt payment interest after, 15 days as established in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-44
… acquires an interest in the contract between the town and the engineering firm with which the town contracts when … member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an … that the board member is a part-time employee of the firm and that his duties with the firm do not require him to work …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Industrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Comptroller DiNapoli Releases School Audits
… School District , Springs Union Free School District and the Wayne Central School District . “In an era of … to help fund general fund operations during the 2012-13 fiscal year. Northport-East Northport Union Free School District – …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for a specific item or items of equipment which have not been acquired, to permissive referendum … requirements. There is no authority in section 6-g or any other provision of law to transfer capital reserve funds …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Cost-of-Living Adjustment
… Adjustment (COLA) is a permanent annual increase to your pension, based on the cost-of-living index and a formula set … you receive each September is added to your existing monthly COLA amount. You can view your benefit payment pay …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… state pension payments via direct deposit into a joint checking account which he shared with the defendants. … name on the paper checks and deposited them into a joint checking account shared by her, Stephen, and the deceased. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … between the cash receipts form shown in the clerk's records and the bank deposit slips for 2016. Also, the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-24
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … term "joint service" is defined as the joint provision of any municipal facility, service, activity, project or undertaking, or the joint performance or exercise of any function or power which each of the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Comptroller DiNapoli Releases Municipal Audits
… to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. … interest; has not adopted key policies and procedures; and does not properly plan for reserves or capital expenditures. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Division of Criminal Justice Services: … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0