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Accounts Payable Advisory No. 68
… agencies must follow when procuring and paying for moving services from the Office of General Services’ centralized contracts. The moving services … agencies must follow when procuring and paying for moving services from the Office of General Services centralized …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… College officials adequately monitored credit card and travel expenditures. Key Findings The College could have … million from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit … safeguards and documentation over use. Revise the travel policy to reflect the actual practices used by the …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Johnsburg – North Creek Water District Charges (2023M-51)
… Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Opinion 89-64
… Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) … be paid, for example, the board may obtain an independent appraisal of the real property (see 1973 Opns St Comp No. … obtain two appraisals for substantial purchases of real estate, we recognize that there will be circumstances where …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 98-12
… moneys of the city school district of such a city may be commingled in one or more bank accounts. City moneys may be … school district of such a city ("school district") may be commingled in one or more bank accounts. You also ask whether … our opinion that city and school district moneys may be commingled in the same bank account (see also General …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Audits of Local Governments: The Audit Process
… each audit segment’s preliminary findings and conclusions. Exit Conference: Audit team members will schedule an exit conference with appropriate local government management …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. … Other Related Audits/Reports of Interest Finger Lakes United Cerebral Palsy: Compliance With the Reimbursable Cost … Determine whether costs reported by United Cerebral Palsy Association of the Rochester Area Inc …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… the ACIDA’s internal controls over employee compensation and the approval and monitoring process for certain projects … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … before it approved the construction of a $760,000 facility with the apparent sole function of housing the Allegany …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… they have a fiscal year of July 1). If a final agreement is not reached, lawmakers can pass a budget extender, which is a temporary solution to ensure that state workers on the … salary payments to legislators after March 31 if a budget is not in place. Lawmakers will not get paid until a final …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the … 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Opinion 88-73
… reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the … by Town Law, §55-a to establish such a fund. There is no general authorization for towns other than suburban … located within such municipality. . ." Accordingly, it is our opinion that, absent special legislation (see, e.g., L …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Dutchess County – County Bridge Maintenance (S9-13-5)
… miles and has approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s … expenditures totaled $411 million in 2012. The County is governed by a 25-member County Legislature (Legislature). The County Executive is the chief executive officer and is responsible, along with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … of trust to divert money meant to protect his community for his own financial benefit,” DiNapoli said. “I thank … District Attorney Carville and the New York State Police for their partnership in this investigation.” “I want to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 2005-9
… or she was elected to the component school district board prior to July 1, 2005, but was appointed or reappointed to … Union Free School District No. 22 v Wilson , 281 AD 419, 120 NYS2d 483; Chisena v Central High School District , 136 … 1901 and 1914 provide that the persons designated to serve on the central high school district board by a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time it was … who is also the salaried director of a local council for the arts, would have a conflict of interest under the … Whether a school board member who is also the salaried director of a local council for the arts would …
https://www.osc.ny.gov/legal-opinions/opinion-88-77New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past few years, … national and state economy, many municipalities across New York face real fiscal issues that need to be addressed. …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… the procedures used by the District to purchase goods and services that are subject to competitive bidding and … Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four elementary schools with approximately 2,190 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Lewiston – Purchasing (2013M-45)
… the water and sewer funds combined. Key Findings We tested 36 claims totaling $214,207 made from June 1, 2011, to … policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the … adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has … New York Citys adopted $987 billion FY 2022 budget beginning …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budget