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Almond Volunteer Fire Department – Cash Shortage (2014M-113)

… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113

Adirondack Central School District – Financial Condition (2016M-184)

… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

DiNapoli: State Agency Mishandled Housing Discrimination Complaints

… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to eliminate injustices and promote equal opportunity, according to an audit released today by New York State Comptroller …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaints

Member Contributions – Legacy Reporting

… as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 … 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are … purposes, are subject to New York State and local income tax and are credited to the member’s account, accruing …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributions

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. Town of Lincoln – Disbursements … a one-year conditional discharge. Raquette Lake Union Free School District – Business Office Operations (Hamilton … today announced the following local government and school audits were issued …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

Opinion 2002-14

… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …

https://www.osc.ny.gov/legal-opinions/opinion-2002-14

West Albany Fire District – Credit Card Purchases (2017M-15)

… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. The District’s acceptable use policy regarding internet and email access is not being … private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Opinion 88-60

… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). This Office has advised that, in …

https://www.osc.ny.gov/legal-opinions/opinion-88-60

Sodus Central School District – Financial Management (2016M-392)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… May be the governing board, if provided for in the city charter City comptroller (for cities governed by the Second … Class Cities Law Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … January 1, 2013 through August 4, 2016. Background The Universal Pre-Kindergarten (UPK) program was established …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

Selected Aspects of Discretionary Spending

… accomplish this mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public authority … and formal approvals that are necessary to be accountable for such costs. In November 2012, the Public Authority Budget …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spending

Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)

… village funds; the fire district; and the water and lighting districts that resulted from unrealistic budget …

https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267

ReStacking Occupancy Initiative

… to implement this initiative. In 2011, OGS created the NYS Real Estate Center (Center) to oversee all real estate operations and consolidate the use of existing … large sections of vacant space that in turn was used to house employees currently in leased space. This method is …

https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiative

State Comptroller DiNapoli Releases School District Audits

… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 1,251 eligible … for. The faculty auditor did not adhere to the district’s ECA policy, which resulted in insufficient oversight of and … also paid $6,410 to an employee’s private business for lawn care services without public written disclosure of his …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0

Cincinnatus Fire Department – Financial Management (2025M-91)

… supported with documentation and safeguarded is essential for bills to be paid on time and making funds available for equipment, … and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, mismanagement, fraud, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91