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Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… sufficient documentation to indicate the amount of money received at each fundraising event and did not always … as maintaining adequate documentation of the amount of money collected at each fundraising event and the source of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded … (IT) control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, as the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, … to finance operations. The Board and District officials have allowed unrestricted fund balance to exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43DiNapoli Statement on NYC's 2025 Budget Modification
… as well as lower pension and debt service spending, in the current year. Business income tax revenue remains … as economic growth continues, albeit more slowly than in recent years. "Additional revenue and cost savings will … the city’s projections. The preliminary budget, due in January, is expected to include updated economic and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the agency must contact BSE at … (GFO), Chapter XII, Section 7.D - Expedite Requests , for more detail. … Expedite Requests …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsLake George Central School District - Purchasing (2018M-167)
… lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The … not develop and implement procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether … The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The … approximately $23.9 million. Key Findings The Treasurer’s salary was overpaid by $1,089. The Treasurer was paid for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104West Seneca Fire District #4 – Procurement (2020M-52)
… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … Administrator for Federal Procurement Policy). It is also our opinion that a local government may not provide, by local … by the State Legislature or by a pre-1953 local law, it is our opinion that a local government is preempted from …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … activities. Riverhead Central School District – Vendor Master File (Suffolk County) Officials have not …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… of 2022. “The financial position of the state remains on a solid footing, for now,” DiNapoli said. “While tax …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearHispanic Heritage Month Reception
… Each year State Comptroller Thomas P. DiNapoli commemorates Hispanic … available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the … contributions of Hispanic-Americans to our nation and State. It is observed from September 15 to October 15 to …
https://www.osc.ny.gov/events/hispanic-heritage-monthOpinion 89-3
… GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New York State Office of … award. You state that the State contract, as extended, is for an outright purchase rather than an installment purchase. … subdivisions to enter into installment purchase contracts for equipment, machinery and apparatus (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 88-71
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (waiver of … arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of (waiver of … arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… is installed and any pertinent licensing information. In addition to hardware and software inventories, local … determine the level of internal controls over that data. In some instances, laws, regulations or a local government’s … or disclosure would be inconvenient but not result in financial loss or damage to public credibility. Examples …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation … coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four … Claims Keep track of where your claims come from so you can actively manage your risk areas and ensure that your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-follow