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City of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … City of Troy Budget Review B1858 …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Preston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … As a result, three employees were paid $4,850 more than they were entitled to. Dansville Central School District – …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 90-16
… 18 (General Municipal Law, §800[5]; see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of … Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access controls … (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. Background … Oneida City School District Controlling Access to the Student Information System 2016M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemOpinion 92-41
… FIRE DISTRICTS -- Appropriations and Expenditures (to repair thoroughfares within the district) STREETS AND … LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" within the district. You ask whether a fire district may expend moneys to repair "sidewalks" within the district. According to your …
https://www.osc.ny.gov/legal-opinions/opinion-92-41SUNY Bulletin No. SU-367
… Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 … Wage Payments for Individuals Who File for Retirement Social Security Benefits: Per Internal Revenue Service … payments made to individuals who have filed for Social Security benefits to the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesState Comptroller DiNapoli Releases School District Audits
… Springs Central School District – Network Access (Ontario County and Wayne County) District officials did not … were communicated confidentially to officials. Tupper Lake Central School District – Records and Reports (Franklin …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2000-8
… can help ensure that such contracts are awarded in the best interests of the county (see 1996 Opns St Comp No. 96-6, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) reached a record estimated value of $183.5 billion as of the close of … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionMarch 2000: Handicapped Parking Education Program
… March 2000 Handicapped Parking Education Program …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programOpinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the payment by a village of certain legal fees incurred by village police officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1City of Lockport – Independent Audit Services (2014M-238)
… elected Common Council and has an elected Treasurer who is chief financial officer. Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Opinion 91-8
… Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with the … An interest in a contract is prohibited if the officer or employee, individually or as a member of a board, has the … or claims under the contract; or (c) appoint an officer or employee who has any such powers or duties, and none of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-8VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… agencies must notify BSAO - Cash Management Unit via email at [email protected] . The bank name and bank … account number (last 4 digits) should be included in the email. The bank account will be marked as closed in Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceCamden Central School District – Financial Condition (2016M-51)
… District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
Village of Hempstead Budget Review B71313
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational … state’s special education system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus … Todays sentencing of Morton Kramer the former executive director of IncludED …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider