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Opinion 90-37
… §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded village real … , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, affd 66 NY2d … , are the two leading cases relating to the authority of a local government to accept the lower of two offers made for …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … advisory legal opinions involving issues arising under the State Constitution and State statutes having general applicability to municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … a monthly basis. Ensure that the Annual Financial Report is filed with the Office of the State Comptroller within 60 … Ensure that the annual audit of the financial records is performed in a timely manner. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between an … Such designation is to be in the best interest of the State and not for the convenience of an employee or to … years 2013 and 2014 was not made in accordance with the State’s travel rules and regulations and not in the best …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit … to the Fund. Our initial audit report, which was issued on August 13, 2015 determined that there were weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followNassau County – Contract Approval Process (2012M-192)
… guidelines were added by NIFA during a control period, the contract approval process increased to an average of 85 days, … officials are allowing services to be performed by vendors prior to the ratification of contracts and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli announced the following … this function. Without an accurate and up-to-date asset list, officials cannot be sure that district assets are protected against loss or unauthorized use. … New York State Comptroller Thomas P DiNapoli announced the following …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … or sharing them with other districts, and saving money on energy costs. Given the District’s declining enrollment …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188XIX.6.D Reporting – XIX. Project Costing (PCIP)
… grants, including related federal and state funded project child budgets and cost information, with drill down to … line, the report includes related: Federal project child budget from KK Non-federal project child budget from KK Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDisposal of Electronic Devices
… the risk of unauthorized disclosure of such information when disposing of such equipment. The audit covers the period … Personal computers, tablets, and smart phones pose a particular concern because they can easily be returned to … analysis showed the Department’s policies and procedures for preparing devices for surplus were appropriate to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … Authorities Law. We found that ESDC officials were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsWage Theft Investigations (Follow-Up)
… these, 12,938 cases (75 percent) had been open more than one year since the initial claim was received. We also … Division only had 305 cases that were open for more than one year. This was accomplished primarily by identifying …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followState Comptroller DiNapoli Releases Municipal & School Audits
… City officials could not provide reasonable explanations for their lack of corrective action. Scio Central School … village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town … The method of providing ambulance services to the Town is unclear. The Town has not entered into any contract with a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2