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Opinion 96 - 14
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest … prohibited by article 18 of the General Municipal Law if, in any fiscal year, the college purchases supplies from a … the consideration under other contracts with the college in which the trustee has an interest exceeds $100. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Comptroller DiNapoli Releases Municipal Audits
… No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and … The significant revenue and expenditure projections in the proposed budget are reasonable, with the exception of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … Central School District and the Valley Stream Central High School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… 36201 General Obligation Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from the sale of Bonds or Notes other than General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County … do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts (Nassau County) Receipts were … Authority Mechanicville Housing Authority Village of Old Brookville Town of Pamelia and the Tompkins County Public …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our … was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed reserve … days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. During the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… When oversight of financial operations and long-term planning is not adequately performed, the Board and District … to help the Board and District officials improve long-term planning and oversight. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… 2012 to May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven … tax exemption incentives over the life of their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be receiving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… a district corporation of the State, distinct and separate from the Town of Oneonta and located in Otsego County. The … form for the Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit of claims before … Treasurer’s services, take out the required withholdings from her gross pay and report and remit the withholdings to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were purchased and distributed. Key … documentation) and returned; tickets distributed and sold; prizes purchased and awarded; and the number of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Hoags Corners Volunteer Fire Company Inc Internal Controls 2014M09 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Laurens Central School District – Budgeting and Reserves (2013M-135)
Laurens Central School District Budgeting and Reserves 2013M135
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… two schools with approximately 920 students, is governed by an elected seven-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $1.1 million or 5 percent. District … exceed the statutory limit for the past three fiscal years by an average of $2.7 million. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s budgets, which was nearly three times greater than the allowed 4 percent maximum. The … reserve was funded at an excessive level that was ten times greater than the District’s average annual unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Background A charter school is a public school financed by local, State, and Federal resources that is not under the … Center of the Hamptons Charter School (School) is governed by a seven member Board of Trustees. The School’s revenues … and monthly banking transaction reports, as required by the Agreement. Instead, the financial reports provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107