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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… a debt service reserve that District officials could not associate with any outstanding debt, and more than $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… whether the oldest ones are still enforceable or should be dismissed. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Stamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check … with adequate monthly financial reports. Ensure that no claim against the Town, other than those allowed under Town …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277State Comptroller DiNapoli Releases Municipal Audits
… $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… President and Fire Chief periodically signed a series of blank checks for the Treasurer to use for Company … for appropriate Company purposes. Prohibit the signing of blank checks. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… will conduct a follow up review of the state Department of Health (DOH) after an audit released in March 2022 exposed … is initiating a follow-up review of the Department of Health’s progress to see if they have made critical changes. … will conduct a follow up review of the state Department of Health DOH after an audit released in March 2022 exposed …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresOpinion 98-1
… without competitive bidding, pursuant to the authority set forth in General Municipal Law, §99-r. For purposes of … awarded pursuant to the competitive bidding requirements set forth in that section. This Office has expressed the … without competitive bidding pursuant to the authority set forth in General Municipal Law 99r …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 91-48
… in the opinion. CONFLICTS OF INTEREST -- Contracts (planning board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center expansion) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (applicant before planning board represented by board member's personal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: Farms Generated $5.7 Billion for New York Economy
… the state, covering nearly 23 percent of New York’s total land area, with 96 percent of those family owned. While the … 2017. New York ranks as a national leader for a variety of agricultural commodities. Milk is the state’s largest … including efforts to limit state and local taxes on agricultural land, farmland protection initiatives, capital …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDiNapoli Releases February State Cash Report
… projections, primarily in local assistance grants and capital projects. The General Fund ended February with a … Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the federal …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… introduction of a legislative proposal aimed at helping local governments across New York improve their long-term … by the state’s Financial Restructuring Board for Local Governments for all or part of the costs associated … said these types of plans will allow residents and elected local officials to better understand the impact of their …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 95-22
… exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may not … by members of the fire department. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend … 83-120, p 151; 1981 Opns St Comp No. 81-328, p 357). The Fishkill Exempt Firemen's Benevolent Association was …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… The city did not budget for the cost of expanding its Family Homelessness and Eviction Prevention Supplement … managing the influx of asylum seekers in Fiscal Years (FY) 2026 and 2027 — part of the $10 billion added for this cost …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… the claim for the corrected amount. If the original invoice does not sufficiently itemize the goods purchased or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsXI-A.1.B Category Codes – XI-A. Purchasing
… Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to identify the specific … that are being purchased. Using the appropriate category code provides information to agencies to enhance future procurement decisions. Each category code is associated with a default account code. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codes