Search
Comptroller DiNapoli Releases State Audits
… its state-issued procurement cards instead of contracting for these services, as SPS purchasing guidelines require. For fiscal years 2009 to 2011, SPS used a procurement card to … vendor instead of engaging in the competitive bids process for printing services in excess of $5,000, as state law …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal … CSD, and Mount Vernon SD). Four school districts (East Ramapo CSD, New Suffolk CSD, Rensselaer City SD and Wyandanch …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressTown of Wethersfield – Capital Project (2025M-46)
… 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to review Board meeting minutes related to the capital project. Understanding the Audit Area The …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Opinion 2000-17
… group. The Court noted that the city charter provisions at issue required the cost of each improvement to be fixed by … costs attributable to each project. Unlike the proposal at issue, however, the projects were separately described in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to … business would have a prohibited conflict of interest in the fire district's contract with the agency. You note …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-29
… the opinion. [edited for publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … regarding the applicability of the fee provisions of Civil Practice Law and Rules (CPLR), §8022(b) to appeals from …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Upstate Transportation Authorities Suffer Revenue Plunge
… authority, Figure 3 shows the percentage of revenue by source in the fiscal year that ended March 31, 2020 (FY … affected operations. Figure 3: Authority Revenues by Source, FY 2020 Notes: Other includes municipal and public … the month, compared to March 2020 ridership of just over one million, and March 2019 ridership of 1.3 million. Federal …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungePayroll Improvement Project Bulletin No. PIP-011
… the Optional Retirement Plan (ORP), the Voluntary Defined Contribution Plan (VDC), and 403(b) plans, as well as changes … be view-only and will be maintained automatically by the system. The Adjusted Date of Hire will be populated by the … bulletin, ORP/VDC Arrears. There will be several new contribution deduction codes and interest deduction codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… Mount Vernon Mayor Richard Thomas and a public relations firm. “Mr. Porcari allegedly violated both his duty as a … from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount Vernon Mayor … 2018. Approval for the rate of payment for one of the law firms and the public relations firm was sought from the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … financial reports. In addition, the town’s procedures for auditing claims were not in compliance with town law. … have not established formal policies or procedures for handling and recording cash receipts. Town of Kiantone – …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained … appropriate records and properly reported the condition of court and trust funds to the State Comptroller as prescribed … process of taking corrective action. Jefferson County – Court and Trust Funds Auditors found the treasurer generally …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… identify and correct errors. As a result, the clerk bank account had a cash shortage of $647 as of Dec. 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 as of Oct. … accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … risk of loss or misuse due to unauthorized access. In addition, BOCES officials have not implemented access …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… to make America a safer place. She advocated in Congress for children’s health insurance, special education and better … others on childhood obesity. I wish her all the best, pray for her good health, and thank her deeply for more than two decades of dedicated service to Long …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyAverill Park Central School District - Payroll (2018M-255)
… was not using payroll change reports as part of the payroll certification process. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Accounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to … order line. … Using requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesMoravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Cortland County - Claims Audit and Check Printing (2018M-247)
… Legislature has not audited claims since 2015. The Finance Office clerks have access rights in the financial software to enter … its responsibility for auditing claims by establishing the office of county auditor or the office of county comptroller, …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Contract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As referenced in … (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office of the State … flow. GFO, Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , provides sample language …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesPenn Yan Central School District – Network Access Controls (2021M-79)
… whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded user accounts and six … with unnecessary administrator permissions. Enter into a service level agreement (SLA) with the District’s … provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79