Search
Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did not meet certain program …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsHolley Central School District – Financial Condition (2013M-342
… million in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of … service fund and encumbrances which understated unexpended surplus funds by approximately $1 million. Consequently, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Ballston Area Recreation Commission – Board Oversight (2015M-269)
… for 2014 totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the fees collected from each program. The Director did not maintain records of sales or make regular … Establish policies and procedures to provide the Director with a consistent method for collecting funds from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash … for cafeteria cash receipts. Require the food service manager to review the cashier’s daily reconciliations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial … does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Opinion 99-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and Indemnification (indemnification of custodial bank) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to … 418 NYS2d 474, affd 51 NY2d 778, 432 NYS2d 697; Singer v Liberty Lines , 183 AD2d 820, 584 NYS2d 111; Twitchell v Town …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli Announces Latest Fiscal Stress Scores
… and the villages of Coxsackie (Greene), South Blooming Grove (Orange), and Washingtonville (Orange). The City of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Report Highlights Regional Education Trends
… less on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … were in low-wealth districts. By contrast, on Long Island and in the Mid-Hudson Valley region, a majority …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsState Agencies Bulletin No. 1988
… This bulletin is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1988 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… to investment activities in Iran. According to the Act, a person engages in investment activities in Iran if the person provides goods or services of twenty million dollars … or more in credit for a minimum of 45 days to a person for purposes of providing goods or services in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… be attached by the agency when submitting the transaction online. Agencies who bulkload ROA transactions can attach … Online agencies enter an Adjustment Voucher in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… by 2040. “We are all experiencing catastrophic and deadly weather events, droughts, rising sea levels, and economic …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalSachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 1, 2012 through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie … Cheektowaga Public Library Treasurers Reports 2015M136 …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136State Agencies Bulletin No. 1930
… Accrual Tracking System (LATS-NY). Payment for Emergency Rental Assistance Program (ERAP) Activities The salary grade … Review Coaches 23 PEF ERAP Team Leaders 27 PEF Determining Rate of Overtime Pay Note: The average/blended rate … following overtime rates are based on an advance agreement with the employee, consistent with Budget Bulletin G-1024, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… and the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of … manner and accurately reported to the Justice Court Fund. Village of Frankfort – User Charges (Herkimer County) Village …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3