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Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight … cards, claims processing, payroll processing and IT. Do not allow the privately-contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background … which comprises five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key … one signature. The Board also did not provide guidance for goods and services not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has … Town of Forestport Financial Management 2013M184 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Roosevelt Fire District – Length of Service Award Program (2025M-40)
… the value of the District’s LOSAP assets declined. As a result, the District’s annual contributions to the LOSAP … audit or alternatively ensuring LOSAP disclosure notes in a timely manner, the Board increases its ability to … important that the plans be reviewed by the Board, as part of the annual audit process, to help protect the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Opinion 88-51
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County Law, … which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… reserves and begin taking steps to narrow the budget gaps in the coming years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help balance the $73.9 … FY 2015 budget, and out-year budget gaps of $2.6 billion in FY 2016, $1.9 billion in FY 2017 and $3.1 billion in FY …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… increased costs as a result of administering the contract. Residential households will lose the ability to select the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… The report will be available in Control-D on the Friday morning before the check date of the pay period being … the agency. If there are any changes to the above fields for a transaction, the report entry will be Change . For changes, the "before" information and the "after" …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County … to have stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overState Comptroller DiNapoli Releases Audits
… improve the authority's information security program for cardholder data and to help ensure it meets PCI requirements. … also improve certain other technical safeguards over the cardholder data it processes. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsVendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does … should not assume the default is the correct Location for each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, based on the vendor’s preference. If …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Montgomery … of Social Services officials did not always have the documentation needed to process SNAP applications … in a timely manner. Department officials also did not have the required documentation that was needed to process 13 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We reviewed … policies or procedures for overtime, and instead relied on each Village department to complete this task. While both … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 98-12
… all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of … an amount reasonably estimated as interest because city taxes and school taxes are raised from different tax bases …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … what a municipality may pay to purchase real property, the price is a matter of negotiation between the seller and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Erie County) The board and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 … reserves through budget appropriations, the board may have missed the opportunity to use fund balance as a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits