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Lockport City School District - Procurement (2021M-198)
… $240,000 pursuant to the exception to GML Section 103[16] known as “piggybacking.” Officials did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… development organization, to perform all TCIDA’s administrative and financial services based on a memorandum …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… because the Justices performed all duties including handling of cash receipts. Town officials failed to provide … Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208William Floyd Union Free School District – Payroll (2016M-165)
… No one independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for … on actual hours or days worked and Board-authorized hourly rates or annual salaries. … William Floyd Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal commuting expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedVestal Central School District – Financial Condition (2014M-08)
… general fund spent $21.7 million less than planned. As a result of these budgetary surpluses, the District did not use … and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… policy has not been updated and policies and procedures have not been established for computer security, disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Hurley – Transfer Station Collections (2024M-132)
… [read complete report – pdf] Audit Objective Determine whether transfer … were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … collections to the Clerk. Key Recommendations The audit report includes six recommendations to help the Board, Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I … … Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… information about the vendor. Information on this page can be edited only by the OSC Vendor Management Unit. Important … can only have a single classification. Vendors will be classified at the broadest level when multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Industrial Development Agency Board Governance (2017-MS-1)
… [pdf] , Erie [pdf] , Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit … whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, … of industrial, manufacturing, warehousing, commercial, research and recreation and certain other facilities. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Comptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… and the New York State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly … B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … the conflict of interest provisions of Article 18 shall be guilty of a misdemeanor. In the instant situation, the … contains any applicable exceptions, that interest would be prohibited because he, in his capacity as a board member, …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of article 5-G, to mean a county outside of the City of New York, a city, a town, a village, a BOCES, a fire district or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire Department , … Town of New Albion , City of New Rochelle , Village of Port Dickinson and the Town of Schuyler . “In today’s … regarding the use of these funds. Town of New Albion – Justice Court Operations (Cattaraugus County) The prior town …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits