Search
Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… totaling more than $8.5 million. Key Findings The Board minutes did not include the adoption of the two procurement … Key Recommendations Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those minutes that have accurately captured all motions, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hudson Housing Authority – Board Oversight (2016M-302)
… July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The Authority is governed … by tenants. The operating budget for the low-income housing program for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Fleischmanns – Water Fund (2013M-151)
… of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a … resulted in an excessive fund balance, but has since caused fund balance to significantly decrease over the past …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… were achieved. Officials requested follow-up information from loan recipients to verify job creation/retention goals …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt for Bus … expense on the surplus debt proceeds. Poughkeepsie City School District – Information Technology (2019M-166) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0What is a Defined Benefit Plan?
… Defined benefit plans provide several advantages over the 401(k)-style plans offered by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 88-68
… permit to a subsidiary of a client of the advertising agency of which he was an officer, and in Zagoreos , supra , …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Walden Fire District No. 2 – Purchasing (2017M-204)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Penn Yan Central School District – Separation Payments (2015M-258)
… Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New … their money is being spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) … today announced his office completed audits of the East Meadow Public Library Town of Erwin Town of New Hartford …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 422.1
… funds are automatically deposited into the employee's checking or savings account. Agencies cannot use form AC230 , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsState Comptroller DiNapoli Releases Audits
… of Taxation and Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsSubway Wait Assessment
… take into account demand for service, physical structure, and other factors; and where Transit fails to meet the wait assessment, whether it determines the causes and takes corrective action to address them. The audit …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other … application and the installation fee prior to the start of a project. Strong and effective internal controls are …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-70VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit … for Capital Appropriations or bond fund reimbursable Loans or Advances from the Local Aid fund. Establishing an … Unit in order for the segregation to be made available for payment. The ALR may be assigned one of three “Loan Statuses” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOversight and Enforcement of the Rechargeable Battery Law
… electronics, power tools, and other everyday items, as well as the increase in “smart” products such as small and … lead, lithium-ion, or nickel metal hydride battery as well as any such dry cell battery capable of being recharged … processes and procedures to monitor and enforce, as well as promote, compliance with the Law. This may include …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Comptroller DiNapoli Releases Municipal & School Audits
… financial records and reports from the current and former supervisors, or request additional financial … in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials … purchasing policies. Auditors also determined that 14 Erie-2-Chautauqua-Cattaraugus Board of Cooperative …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits