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Otego-Unadilla Central School District – Financial Condition (2013M-84)
… to adopt budgets that included annual real property tax levy increases even though the District had funding …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… experienced year-over-year declines for the month. My office will continue to provide regular reporting to help …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearRye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime was … District’s response letter. … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… complete report – pdf] Audit Objective Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, … Building principals did not retain cash collection logs from the safes where club money was placed before deposit and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mOpinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … public authority , and any unit of the state university of New York, pursuant to and consistent with sections three hundred …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Agencies Bulletin No. 953
… be used by agencies for internal record keeping purposes and is used by OSC to describe changes made to employee … Date field will automatically default to the date entered and the Sequence Number field will default to the next … The new comment should include the Comment Date and Sequence Number of the comment being changed. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by … are legitimate liabilities and, if not, remove them from the balance sheet. … Town of Sidney Budget Review B41319 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239College of Geneseo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial … ended December 31, 2011, the Town reported net revenues from fines and surcharges of $2,510. Key Findings The Justice … the amount of the cash shortage. Maintain an accurate, up-to-date accounting of bail, prepare proper bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in … and Rensselaer County (31). Conversely, Yates County had only one local bridge in poor condition, while Suffolk and … through the state Department of Transportation’s Bridge NY program, which has funded more than 800 projects since …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable requirements. Our audit covered the period January 1, 2016 through August 31, 2017. … fieldwork, Linden Plaza officials obtained work orders from the vendor for five of the payments, totaling $8,923, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentOpinion 88-62
Whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees imposed to defray the cost of closing and capping the landfill may be paid into that fund
https://www.osc.ny.gov/legal-opinions/opinion-88-62Update Vendor Information and Access
… Portal (for example, updating a title due to a promotion, phone information due to a move). Log in Don't have an …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of a school district credit card. The plea was entered before … the Chief of Facilities at the Hempstead School District from 2016 to 2018. In that capacity, Gregg was authorized to …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudComptroller DiNapoli's Office Releases State Revenue Forecast
… The Office of New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapolis-office-releases-state-revenue-forecastComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access controls over personal, private and sensitive information (PPSI) in its Student Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Opinion 88-21
… in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which room(s) used for …
https://www.osc.ny.gov/legal-opinions/opinion-88-21