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New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated … of unrestricted, unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. … New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Heuvelton Central School District – Procurement (2023M-55)
… of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and … Could not support they used competition, as required, to make purchases totaling $189,497. Did not seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… of an historic strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for coming to terms that will secure the futures of autoworkers and set …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, … Periodically review all enabled network user accounts for necessity and disable unnecessary network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTown of Seneca Falls – Cash Collections (2023M-57)
… – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the Town’s cash … planned to initiate corrective action. … audit town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Mount 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)
… had cleared the bank. The claims auditor approved one claim packet totaling $13,613 which had previously been paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of … and finances. The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day …
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)
… November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor did not maintain … the Town’s operations and finances. The Supervisor is the chief financial officer and is responsible for the day-to-day …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fFinancial Oversight of the Advantage After School Program
… 15, 2012 through December 13, 2016. Background New York State created the Advantage After School Program (Program) in … number of children expected to be served in the Program on any day during the year. OCFS administers the Program … sites serving about 17,000 children and youth across the State. State funding for the Program was $19.3 million and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programPayroll Improvement Project Bulletin No. PIP-012
… version 9.2. Affected Employees All PayServ users are impacted by these changes. Specific changes may also … and address stakeholder concerns, a variety of changes are planned as part of the upgrade. The number of Additional … on the Sequence 2 row will be filled in after the checks are confirmed. V 9.2 will pay both the Sequence 1 row, which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payOpinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … roll by the county equalization rate established for that roll. 1979 Opns St Comp No. 79-833, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… guilty in White Plains federal court before U.S. District Judge Cathy Seibel. State Comptroller Thomas P. DiNapoli … by the court. GARCIA is scheduled to be sentenced before Judge Seibel on November 15, 2018, at 3:30 p.m. Mr. Berman …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Opinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, …
https://www.osc.ny.gov/legal-opinions/opinion-91-57New York’s Economy and Finances in the COVID-19 Era
… a loss in job income in the coming four weeks Source: U.S. Census Bureau, as of June 16 New York City Leads in Job Losses, But All Regions Suffer Big Declines … more than 937,000 jobs, 20 percent of its previous total, from February through May. The COVID-19 recession has hit …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… New York’s tourism sector is approaching a complete recovery as … from New York State Comptroller Thomas P. DiNapoli. The city estimates it will exceed pre-pandemic levels and welcome … sector wages. DiNapoli’s report notes that major upcoming events, including the 2026 FIFA World Cup Final, New York …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed $1.3 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… March 30, 2021 Edition While Some New York Industries Are on the Path to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … powers and duties of another municipality. Accordingly, in responding to your inquiry, we cannot comment upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20