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State Comptroller DiNapoli Releases Municipal Audits
… liabilities by $4,129. The justices cannot account for the source of this money. Town of Clifton Park – … Officials also did not implement comprehensive procedures for managing, and monitoring user access to, the town’s … practices and be more transparent with how it budgets for the general and highway funds. The board gave taxpayers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the … Town Law, §221(1) authorizes town boards to provide for the collection, separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and maintain "solid …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school district) GENERAL MUNICIPAL LAW §800(3): If the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… issues a policy memorandum – the “call letter” – to agency management. The call letter signals the official start of the … and to help expedite the budget process, Legislative and Executive staffs meet in early November to discuss the … GOVERNOR’S REVIEW (DECEMBER/JANUARY) The Governor and Executive Chamber staff are kept up-to-date on changing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… Pension Fund, I am thankful that the equitable agreement everyone wanted has been reached. It will not only benefit …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… . The Comptroller approval may be in the format of a wet signature, a signature stamp, or digital signature stamp, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageTown of Dayton – Audit Follow-Up (2019M-189-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor did not … Records and Reports 2019M189 released in January 2020 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… established adequate internal controls over user accounts to prevent unauthorized use, access and loss. Key Findings … adequate controls over the District’s user accounts to protect against unauthorized use, access and loss. … information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Laurens Fire District – Financial Activities (2021M-43)
… for an annual audit of the Treasurer’s records. As of June 30, 2020, the District’s 2017 through 2019 annual reports … reports in a timely manner. District officials agreed with our findings and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userDownsville Central School District – Claims Auditing (2022M-134)
… cleared the bank. The claims auditor approved one claim packet totaling $13,613 which had previously been paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Mount Morris Central School District – Claims Auditor (2022M-131)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims … and found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Carle Place Union Free School District – Network User Account Controls (2022M-121)
… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to any staff for the … 15, 2020. None of the 12 recommended components of mental health that educators should know were included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… - pdf] Audit Objective Determine whether the Dover Union Free School District (District) used District resources to … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-new