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State Comptroller DiNapoli Releases State Audits and Examinations
… audits and examinations have been issued: Department of Health (DOH): New York City School-Based Health Centers: … potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in various medication … categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire district funds in connection with a celebration of the district fire departments anniversary …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… Town of Bolivar – Community Development Block Grant (Allegany County) The town board did not develop or … implement procedures to track Community Development Block Grant funding. Auditors found that the town did not document how grant funds were spent and failed to ensure the intended …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , City of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget … sentenced to a one-year conditional discharge. Village of South Glens Falls – Audit Follow-Up (Saratoga County) Of the … City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126SUNY Bulletin No. SU-326
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… disbursement, and encumbrance, and by the same level of detail as is contained in the appropriations bills … Law. State Finance Law §24 (1) prescribes the minimum level of detail to be provided in proposed and enacted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-303
… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Downstate Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time (less than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the Board has adopted a code of ethics, it has not adopted investment or procurement policies. Although the Treasurer … reconciliations. Although the Board contracted with an independent accountant to perform an audit of the Treasurer’s … reviewed as of July 31, 2013. Key Recommendations Adopt investment and procurement policies. Ensure that the Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248DiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying … to be paid this month. The Comptroller's auditors work with the state's Department of Taxation and Finance to stop … misstating deductions. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its … Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the year ended … services to children with disabilities between the ages of three and five years. UCP is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… rents may not be achievable. The proposed budget complies with the property tax levy limit. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Town of Newfield – Selected Financial Activities (2013M-2)
… reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Sole Custody Reporting
… the Sole Custody Reporting web application will be open for agencies to report reconciled bank account information … control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to accurate, … to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced that Nancy Berger, 55, formerly the … DiNapoli said. “Thanks to my partnership with the St. Lawrence District Attorney’s Office and the New York …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of Monies … (Treasury) by the published deadlines. All Refund of Appropriation vouchers, including any vouchers charging … coding on the vouchers will remain unchanged. If the appropriation referenced on the voucher is scheduled to lapse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedStillwater Central School District – Payroll (2017M-104)
… whether District employees received only the salaries and benefits to which they were entitled for the period July … is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 … valued at $4,070. Key Recommendation Continue to develop and implement procedures to ensure employees receive only the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Accounts Payable Advisory No. 61
… that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … In these limited situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsOpinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL HOME … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract …
https://www.osc.ny.gov/legal-opinions/opinion-94-17