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Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80William Floyd Union Free School District – Payroll (2016M-165)
… schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. Budgeted … officials generally did not preapprove overtime worked by employees. No one independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to defraud in the first degree, an E felony, and paid $18,229 … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… (BOCES) is a governmental entity covering the area of 13 component school districts in Orleans and Niagara … their individual educational programs, is governed by a 13-member Board of Education. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Joel, Orange County. The District, which is governed by an elected five-member Board of Education, operates one … personal commuting expenses unless stipulated by agreement. Ensure that all employees receiving dependent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedRed Hook Central School District – Financial Management (2016M-105)
… schools with approximately 1,900 students, is governed by an elected five-member Board of Education. Budgeted …
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 Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …
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)
… and Plattekill in Ulster County. The District is governed by the Board of Education which is responsible for managing … a formal budget process. Business Administrators employed by the District during our audit period were permitted to use …
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)
… schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted … fiscal years, the District overestimated appropriations by an average of $2.5 million each year and appropriated fund … fund balance in a manner that benefits residents. Transfer money residing in the debt reserve to unrestricted fund …
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)
… The amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and invoiced by the hauling company, which equates to the Town of Hurley … the amounts recorded in the transfer station records by $14,600. Additionally, the Town Board (Board) and Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Electronic Reporting
… accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate … and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter … Methods Excel and NYCD formats expired on June 30, 2025. To request 30 days to convert reports in one of these …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. … Orders of this Guide) Municipality Code – A twelve digit number that indicates whether the vendor is a local … will activate the “classification” functionality in the Statewide Financial System. This functionality will enable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-44
Whether a town board member who is an employee of an incorporated engineering firm with which the town has contracted for services has a prohibited conflict of interest in the towns contract with the firm
https://www.osc.ny.gov/legal-opinions/opinion-88-44State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… humility and understands the need to get back to work. My office is prepared to help him through this transition and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerIndustrial Development Agency Board Governance (2017-MS-1)
… prosperity and economic welfare of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase the … the efficiency and transparency of IDA operations 1 . For new projects, the law requires standard application forms for …
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
… The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, … the district’s seven reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Newsletter," is intended to ensure the integrity of the state procurement process by providing for regular, … goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesState Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … not maintain adequate records to account for all company money received and disbursed. The company's accounting …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits