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Town of Pleasant Valley – Financial Management (2024M-158)
… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … Bank reconciliations were not always performed. As a result, adjusted bank balances did not agree with general …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … $60,520 and $56,237, respectively. Key Findings The Board has not developed adequate policies and procedures for the … controls over the Company’s financial operations. This should include compensating controls over the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201State Comptroller DiNapoli Releases Municipal & School Audits
… Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total … officials), 36 employees and 18 elected officials did not complete the annual training. Town of Orangeville – Town … accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… always provide adequate oversight of financial activities and did not complete mandatory fiscal oversight training. Had … positioned themselves to oversee the financial activities and helped ensure reporting requirements were in place. The … three recommendations were fully implemented, and two recommendations were partially implemented. Track state …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board also did not make budget transfers on a timely basis to control spending during the year. Town of Schaghticoke – … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … the city could lose out on significant revenue. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… did not ensure the information technology (IT) assets and data were safeguarded. Officials did not establish written … accessed nonbusiness websites prohibited by the policy. Sensitive IT control weaknesses were communicated … office’s network to safeguard personal, private and sensitive information. District officials also did not …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Federal Programs Bridge Gap in Broadband Access
… The number of New Yorkers earning less than $20000 with a broadband subscription rose from 64 to 76 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) … policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not … and real property tax levies were higher than needed to fund operations. The audit included 14 recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fWebsite Accessibility
… the accessibility of our Website, please send an email to [email protected] Plug-ins and File Formats Some content on the www.osc.ny.gov website may require certain software … Acrobat to read Portable Document Format (PDF) files. Microsoft Word Microsoft offers file viewer and converter …
https://www.osc.ny.gov/help/website-accessibilityOpinion 89-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … regulations relative to the professional conduct of design professionals, including engineers (8 NYCRR 29.3). Of … that the specifications thus drawn may confer a special advantage upon a particular bidder, to the detriment of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… "Every mortgagee of real property improved by a one-to-six family residence located within the state which receives money from … is a mortgagee of real property improved by a one-to-six family residence located within this state." Thus, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… officers in the bargaining unit receive a 4% increase plus an additional amount, the police chief is entitled only … 990, 494 NYS2d 299; McKinney's Statutes §94; 1995 Opns St Comp No. 95-11, p 24). In this instance, section 207-m, … increase received by other subordinate officers (1992 Opns St Comp No. 92-29, p 26), which in turn would cause the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 member firms, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020EDSS - Procurement Contract / Amendment Help
… contract transaction. How should I follow-up on the status of my EDSS Procurement Contract / Amendment if needed? … in Progress table for 15 days. After 15 days they drop off the table. To locate transactions previously approved or non-approved in EDSS you can use the Search function located in the menu of the Home Page. If you are …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpOpinion 89-35
… to pre-empt the subject matter of the proposed local law ( Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596; Belle …
https://www.osc.ny.gov/legal-opinions/opinion-89-35