Search
State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … totaling $471,156 or safeguard the purchasing agent’s electronic signature. City of Glens Falls – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Village of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims … reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that … $36,905 for snow plowing services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Opinion 90-8
… charter provisions have the effect of precluding the city's paid firefighters from sharing in some of the foreign fire … St Comp No. 89-53, p 120). As noted, Chapter 293 added new subdivisions (g) and (e) to sections 9104 and 9105, … indicate the future as to performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Sewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… for proper purposes. Annually audit the Clerk-Treasurer’s records and report. 1 New York State Village Law (Village Law) Section 5-524 … Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41)
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41.pdfOther Bulletin No. 11
… Purpose To explain OSC’s automatic processing of the 2010 salary increase Affected … Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesOpinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfPatient Safety Center Activities and Handling of Revenues (2019-S-15)
To determine whether the Department of Health is meeting the goals and objectives of the Patient Safety Center and is collecting and utilizing designated revenue for that purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15.pdfTown of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of East Greenbush – Justice Court Operations (2016M-60)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2014 through … 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Disability Retirement Applications – When Employees Retire
… the employee or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney (POA), or a court-appointed guardian who has been granted authority by the court, may file. In most cases, as the employer, you also have the authority …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsUnified Court System Bulletin No. UCS-111
… by the Court Attorneys Association of the City of New York Effective Date(s) Paychecks dated February 7, 2007 OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesShareholders Send Exxon a Strong Message on Climate Change
… board of directors’ opposition. The resolution, filed by New York State Comptroller Thomas P. DiNapoli and the Church … resolution at an Exxon annual meeting — despite the board’s recommendation that shareholders vote against the motion. …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeTown of Hamburg - Finance Office (2023M-109)
Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdfVillage of Madison - Collections (2023M-160)
Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/madison-village-2023-160.pdfTown of Corning – Procurement (2020M-93)
Determine whether the Town of Corning (Town) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/corning-2020-93.pdf