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State Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… and available data. Review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… with guidance on how to process payments to a military address using the Statewide Financial System (SFS). Process … Document Preparation: To process a payment to a military address using the SFS, Business Units must first request a … Field Name Entry to SFS T302-STR-ADDR-1 TVOH-STR-ADDR-1 Address Line 1 Enter the military unit. T302-STR-ADDR-2 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… and accounting records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum … the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the Executive … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately … Town of Minetto Financial Condition 2013M284 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one … To determine if the New York State Thruway Authority NYSTA inspects its highway …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… added work. Without the additional work, the Project could have been completed under budget. Officials expended just … competitive pricing. As a result, the District may have paid more than if the Board and District officials had … with our findings and recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… and filed as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s … as required by GML Section 30 and New York State Village Law (Village Law) Section 4-408. Although our review did not identify any …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… balance that is not needed circumvents the statutory limit on surplus fund balance and maintaining unreasonable reserve … finance expenditures. The Board and District officials: On average, annually over estimated appropriations by $18 … corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Submitting Final Service and Payment Information – When Employees Retire
… employees receive an accurate and timely pension benefit, you must submit final payment and service information to … additional service credit for unused, unpaid sick leave. What You Need to Do Immediately after submitting your monthly report with any …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-service-and-payment-informationNY-Sun Incentive Program (Follow-Up)
… Program (Report 2015-S-91 ). Background The New York State Energy Research and Development Authority (Authority) is … Program (NY-Sun), which is part of New York's Clean Energy Standard (CES). The CES is designed to fight climate … pollution, and ensure a diverse and reliable low carbon energy supply. To help achieve these goals, the CES requires …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller Thomas P. DiNapoli announced today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the Office of the State … was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to safeguard public …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerOpinion 95-25
Whether the provisions of section 54a of the State Finance Law authorize the State Comptroller to withhold local assistance paid pursuant to chapter 53 of the Laws of 1995
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… ask whether, assuming that the village is authorized to do the work, bonds may be issued to finance the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning how the town and village may proceed to establish a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-27