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Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for … $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … interest charges or late fees. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … email, online gaming and social networking, in violation of the District’s AUP. Internet browsing increases the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewVillage of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s financial … is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Mount Morris Central School District – Online Banking (2022M-99)
… complete report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) officials … ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … bank accounts was limited. Monitor computer use with the acceptable use policy and regulations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Altona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor … Hochul comes at a time of continued economic growth and improving revenues. State Operating spending is projected …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Comptroller DiNapoli Releases Audits
… Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) … system controls to prevent inappropriate payments for evaluation and management services, which resulted in … late, exceeding the permitted time or mileage interval. For 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… unrestricted fund balance at levels that did not comply with the 4 percent statutory limit for the past three fiscal … budget. The district also maintained five reserve funds with balances totaling $35.6 million as of June 30, 2015, … recordkeeping and reconciliation are concentrated with one position. In addition, there was no process in place …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Environment, Energy and Agriculture – 2023 Financial Condition Report
… contained provisions allowing local governments and school districts to purchase up to $150,000 of locally grown …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureComptroller DiNapoli Releases Municipal Audits
… Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and … of the 2015 budgeted appropriations as of the end of 2014. In addition, the board has not formally established capital … County) The library has accumulated more than $750,000 in private funds as of the end of 2014 and it has no formal …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … the retention payment. Earnings Begin Date: Effective Date from above based on the Pay Period the payment is processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in … and Rensselaer County (31). Conversely, Yates County had only one local bridge in poor condition, while Suffolk and … through the state Department of Transportation’s Bridge NY program, which has funded more than 800 projects since …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesCUNY Bulletin No. CU-601
… Purpose To inform agencies of the processing of the 2017 Prepaid Legal Service Benefit. … in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining units at … NRA Income Code XPL IC 18 YPL IC 19 ZPL IC 20 OSC will set up Social Security and Medicare tax deficiency deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employees