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Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Chautauqua Lake Central School District – Procurement (2024M-3)
… procure fuel in compliance with the District’s policies. When District officials deviate from adopted policies, there … risk that goods and services will not be obtained at a favorable cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Half …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyMount Morris Central School District – Claims Auditor (2022M-131)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims … and found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… of financial records and reports. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … independent contractor or employee. Therefore, we need not address whether the law partner is an employee of the school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … , 6 NYCRR 360-2.15, effective December 31, 1988). Based on the landfill closure requirements discussed above, we … moneys from a capital reserve fund vary depending on whether the fund is established to finance the cost of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62II.3.A Planning – II. New York State Financial Accounting
… the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming … is assembled, guided by the instructions set forth by DOB in their Budget Request Manual; reviewed for consistency with … approved by the agency head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… Esq., Corporation Counsel Village of Ossining 1 The letter of inquiry also asks whether, under the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … a net cost of $2,407 related to banking services. Town of Seneca Falls – Credit Card and Travel Expenditures (Seneca County) …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… Fishing and hunting bring a stream of cash to New York’s economy, generating the … totaled more than $5 billion in 2011, the most recent year for which such figures are available. Nearly $1.9 billion was … generated 20 percent of the revenue collected from license fees in the 2012-13 license year. Erie County ranked …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s … Davis, 63, the former owner of Davis Ethical Pharmacy in Rockville Centre, pleaded guilty to grand larceny in the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamFinancial Management Practices
… of drought. Organized as a public benefit corporation, it has a broad spectrum of legal powers to accomplish its mission, including the … watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesState Comptroller DiNapoli Releases School District Audits
… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … officials negotiated a change in the employee contracts to reduce the district’s share of health insurance costs for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… Retirement Fund, released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk … and what steps they are taking to minimize climate risk in their operations. "Global investors are aggressively … from our portfolio companies on how they expect to perform in the changing world," DiNapoli said. "I applaud Senator …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureState Agencies Bulletin No. 1074
… Purpose To inform agencies of changes to the display name of the SFS Alternate ID field introduced in Payroll Bulletin 1052 and the addition of the field to the Payroll Master File Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplid