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Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… – pdf] Audit Objective Determine whether the Town of Vestal (Town) former police chief’s (former chief) separation … Determine whether the Town of Vestal Town former police chiefs former chief separation …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Education, is located in the Town of Southampton, Suffolk County. The District operates one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require … multiyear financial and capital plans for any of the three operating funds, it used available fund balance … Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92DiNapoli Releases City of Troy Budget Review
… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewContract Advisory No. 27
… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that … Electronic Payments ACH for Agency Specific Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsAccounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSyosset Central School District - Payroll (2018M-42)
Syosset Central School District Payroll 2018M42
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsComptroller DiNapoli Releases Municipal Audits
… , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and … controls, such as independent review of his work. In addition, the company’s audit committee has not adopted … the audit of the town, village money was found deposited in a town account. The audit of the village revealed cash …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0New York’s Economy and Finances in the COVID-19 Era
Total employment in New York State fell in March and again much more sharply in April with a combined loss of more than 19 million jobs
https://www.osc.ny.gov/reports/covid-19-november-12-2020State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Amityville Union Free School District , Chester Union … School District , Montauk Union Free School District , New Hartford Central School District , Potsdam Central School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Economic Report on Greater Flushing Area
… neighborhoods that make up the greater Flushing area, enjoyed outsized employment and business growth from … toll on greater Flushing, but jobs are coming back to the area faster than the rest of New York City and that’s a positive sign for the area and for Queens,” DiNapoli said. “Many challenges remain …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaLong Island Experienced Gains in Farms and Farmland
… “Volatile commodity prices, labor pressures and extreme weather are adding to the unpredictability of farming that is … from 2017. Strong growth in farms and farmland in Suffolk County offset losses in Nassau County to make the Long Island … crops and measures to mitigate the effects of extreme weather events and hard to predict changes in seasonal …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOpinion 98-17
… General Construction Law, §§65[a], 66[4]; Bass v City of New York , 38 AD2d 407, 330 NYS2d 569 affd 32 NY2d 894, 346 …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 91-44
… percentage of the premium or subscription charges for the coverage (see Civil Service Law, §167[2]; 4 NYCRR 73.3[b]). … underlined phrase was intended to expand eligibility for coverage to include unpaid local elective officials. Although … salary and fringe benefits, including health insurance coverage (see also 1978 Opns St Comp No. 78-621, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Newburgh Enlarged City School District – Financial Management (2025M-32)
… of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s … have been during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by … OGS, as needed. The Participating Agency then creates a new transaction and submits it to OSC with supporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of … or request submitted for a variance, amendment, change of zoning, approval of a plat, exemption from a plat or official … Zagoreos , supra , the court upheld the setting aside of a zoning variance granted to an electric utility where decisive …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Corrections and Community Supervision, Corcraft's Textile Procurement … several potential safety issues, including the lack of smoke and carbon monoxide detectors. Port Authority of New York and New …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-audits