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Opinion 99-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… Benefit Transfer Card Transactions and Prohibited Locations (2016-S-52) OTDA has adopted appropriate policies … Auditors analyzed client card usage at prohibited locations and identified 15 recipients with 20 or more EBT …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewRetirement System Membership – Forest Rangers Plan
… with the Office of the State Comptroller. Special Plan Coverage 1 If you become employed as a forest ranger … prior to January 1, 1998, to be covered by this special plan, you must have elected to transfer your membership from … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that monitors … Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the system were converted to … developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
New York State Comptroller Thomas P DiNapoli released a statement today after the arrest of Kristina Hand former treasurer of the Morris Central School District in Otsego County
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialSaratoga County Probation Department – Restitution Payments (S9-20-12)
… complete report - pdf ] Audit Objective Determine whether the Saratoga County (County) Probation Department … officials enforced restitution orders, notified the court when a probationer violated the court order and … Determine whether the Saratoga County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringNFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… report - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had … Determine whether any South Lewis Central School District District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid reimbursements were maximized. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… not properly submit claims for reimbursement by June 30, 2024. District officials did not establish policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidEaton No. 1 Fire District – Board Oversight (2024M-4)
… – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored … or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic accounting … Determine whether the Eaton No 1 Fire District District officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… appropriations from fiscal years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund … statutory limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… [read complete report – pdf] Audit Objective Determine whether Candor Central School … audit school district Candor separation payments leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals