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Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … estimate the amount of fund balance that will be available at year end. As a result, the Board has heavily … years, it appropriated more fund balance than was actually available. For example, when adopting the 2012 and 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… only be updated yearly. Process and Document Preparation: Domestic Rates: New York State has accepted the GSA rates set …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must be reported to OSC as soon as they are identified. It is not appropriate to wait until an investigation has been … assets. If an incident does occur, the agency must send a detailed explanation of the incident to: … to assist with recovery efforts under the provisions of a blanket fidelity bond. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsTown of Boylston – Procurement (2021M-56)
… methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases … services. Maintain appropriate supporting documentation to show information gathered and conclusions reached to support …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Franklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Operational Advisory No. 28
… for SFS are complete, SFS will send a communication to agencies notifying them that access to the Production environment has been restored. The first … for agencies once the system is available for use is to ensure that any receipts deposited, or payments made while …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOpinion 88-13
… CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% … sells insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town … District No. 2 , Town of Horicon , Town of Kirkwood , Lyon Mountain Fire District , Manorville Fire District , Town of … against estimated costs, approve project change orders (additional modifications in construction or scope of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid potential pitfalls.” The … fiscal year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … for the second year in a row. Additionally, the Village of Spring Valley, with a population over 33,000, has not filed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesState Contract and Payment Actions in April
… County. Department of Transportation $167.4 million with El Sol Contracting / ES II Enterprises JV for bridge repairs …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilAdministration of the Contract With the Center for Urban Community Services
… prescribed services, and ensured that CUCS was reimbursed only for appropriate contract expenses. Background DOHMH …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… students. It was also a member of the eight-member Young Adult Institute Network, which also included YAI and the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesTown of Wawayanda – Financial Operations (2024M-160)
… Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … comments on issues raised in the Town’s response letter. We conducted this audit pursuant to Article V, Section 1 of … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… stress.” The village of Coxsackie (Greene County) was classified in “moderate fiscal stress.” The four villages classified as “susceptible to fiscal stress” are: Chateaugay … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesSyracuse City School District – Information Technology (2025M-129)
… officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) … Area School district officials must manage network user accounts and create IT contingency plans to help protect … and maintain public trust. Unmanaged network user accounts are potential entry points for attackers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli Releases Municipal Audits
… increased the burden placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by … on formal board actions and were not made available for public review in a timely manner. Town of Saugerties – … $91,979, did not comply with the town’s purchasing policy. For example, town officials paid a contractor $46,500 to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational … New York’s school districts annually spend approximately $60 billion in federal, state and local funds. For additional … improve internal controls over the payroll process. Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Scarborough Fire District – Board Oversight (2025M-117)
… it prevents the Board, taxpayers, the Office of the State Comptroller (OSC) and other interested parties from … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… take advantage of the growth in climate investing may miss out on a chance to strengthen their portfolios,” said the … into investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutions