Search
LaGrange Fire District – Board Oversight (2014M-127)
… corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is … prohibited interest. Adopt written policies and procedures covering financial activities, including cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… The Treasurer’s duties were not segregated as he made all deposits, performed all recordkeeping functions and prepared bank reconciliations … claims processing and fundraising accountability. Audit all claims prior to approval and ensure detailed approval is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … Bridgehampton Fire District Length of Service Award Program and Purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingLancaster Central School District – Financial Condition (2016M-101)
… District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Indian River Central School District – Financial Condition (2016M-287)
… July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … Indian River Central School District Financial Condition 2016M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… School Business Manager and two employees of a contractor all have administrative privileges within the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationChurchville-Chili Central School District – Financial Management (2015M-354)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 … 23, 2015. Background The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools with approximately 3,900 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… The Department may not be conducting inspections of all eligible businesses in the County and fines are being …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andEldred Central School District – Budget Review (B4-15-3)
… for appropriation of $529,483 in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Olean Housing Authority – Board Oversight (2016M-93)
… The Authority does not have a written agreement with the brokerage firm that assists the Director in managing the … investments. Enter into a written agreement with the brokerage firm specifying, among other things, the services …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Broome – Purchasing and Justice Court (2014M-255)
… is governed by an elected five-member Town Board. The Town does not have a centralized purchasing function; instead each …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Port Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38State Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current Deduction Priority Schedule. … all deductions. Questions Questions may be directed to the Payroll Deduction mailbox. … To provide agency payroll staff with OSCs current Deduction Priority Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedOpinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining … is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … is a voluntary non-profit association within the meaning of General Municipal Law, §802(1)(f). We note that …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 94-19
… opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount … 1, 1994 as interest (see also Local Finance Law, §2.00[26], [27]), it is consistent to charge only the amount …
https://www.osc.ny.gov/legal-opinions/opinion-94-19XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Office of the State Comptroller (OSC) requirements related to this feature. Specifically, this section discusses … with attachment capability. Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Contract and Payment Actions in March
… pandemic response, including: $3.2 million to Applied DNA Clinical Labs LLC for medical and lab technicians; $2.2 …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must … improve its oversight and monitoring of youth services at New York City’s two secure juvenile detention centers, do … services, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthResources and Responsibilities: New York State’s Environmental Funding
… 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our … in the last few years, adding to an already long list of environmental planning, regulatory and management programs — … Founded in 1970 the New York State Department of Environmental Conservation DEC is responsible for most of the …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding