Search
Belfast Central School District – Procurement (2016M-317)
… Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Agency Financial Reporting Package
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 1749.1
… Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… reported costs, that did not comply with the requirements in the Fiscal Manual, Cost Manual, and contract, including: $1,234,488 in personal service costs, $925,932 in other than personal service costs, and $216,042 in …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 2002-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … taxes raised for town purposes must be levied on the whole area of the town, including the real property located in … to be raised from taxes levied only in the unincorporated area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) … For two key performance measures – mean distance between failures and ridership – auditors identified …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… finances, but more is needed. While the outlook for State tax revenues has improved somewhat, any shortfall in … aid for the coming fiscal year. As part of stimulus and relief legislation enacted in March 2020, Washington provides …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 89-42
… in a securities portfolio associated therewith in the Federal Reserve's computer system (see 31 CFR 357.20[b]). You … of a bank or trust company or, with respect to the city of New York, a reputable dealer in such obligations as shall be … some of the uncertainties, as well as possible conflicts, between the varying laws of the several states. A federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Comptroller DiNapoli Releases Municipal & School Audits
… water outlets as required by state law and Department of Health regulations. Auditors determined 178 of the 665 (27%) …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Accidental Disability – En-Con Police Officers Plan
… job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … retirement benefit within one year following the alleged accident. Otherwise, you must have filed a written notice of …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityState Comptroller DiNapoli Releases Municipal Audits
… , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Byron-Bergen Central School District , Canton Central School District , Edinburg Common … without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials said they …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … Funds (Warren County) The board's use of UDAG repayment money totaling $4.5 million for long-term loans to fund … instead of financing them through the operating budget. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1Accidental Disability – Regional State Park Police Plan
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… employee ownership models, which give workers a stake in the companies that employ them, not only help stabilize … workers and the communities they live in. State leaders have the opportunity to provide resources on the expansion of … communities; and Develop ways to educate the public on what EO is and which companies around the state and in their …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… State agencies spent more than $316 million on overtime in … said. “Our state agencies need to examine their practices, get to the root of what is driving high overtime and better … of 1 ½ times their regular pay. Overtime may also impact pension payout calculations. For overtime spending data, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014