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Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
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
… Auto Workers and Ford, General Motors and Stellantis for coming to terms that will secure the futures of autoworkers and set the stage for growth, innovation and prosperity at the three companies. …
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)
… report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) … plan to initiate corrective action. … audit BOCES eastern suffolk …
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)
… cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … cash collection policy. Require department officials to maintain adequate cash collection documentation and to …
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)
… School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did … had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …
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)
… [read complete report – pdf] Audit Objective Determine whether the … previously been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 … a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is …
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 Otselic’s (Town’s) progress, as of May 2024, in …
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)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town …
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
… November 15, 2012 through December 13, 2016. Background New York State created the Advantage After School Program (Program) in …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programPayroll Improvement Project Bulletin No. PIP-012
Payroll Improvement Project Bulletin No PIP012
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with United States Attorney Geoffrey …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Opinion 91-57
… separate bank accounts ( cf . General Municipal Law, §6-c[7]) or prohibit comingling of library fund moneys with … is the custodian of library moneys. (Education Law, §§226[6], 259[1]; 1987 Opns St Comp No. 87-84, p 125; see also Opn …
https://www.osc.ny.gov/legal-opinions/opinion-91-57New York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was … reported, New York’s unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times … Return to Normal? Well over half of New York’s small businesses said they do not expect business to return to its …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… asset classes including actively and passively managed public equity, fixed income, private equity, infrastructure … York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programOpinion 89-20
… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Oversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… New York State Common Retirement Fund is the third largest public pension fund in the United States, with estimated …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… an office, or deriving receipts from activity within NYS (other than the Metropolitan Commuter Transportation … pari-mutual betting as prescribed in Articles 2, 3, and 4 of the Racing, Wagering and Pari-Mutuel Law. 30422 … and Pari-Mutuel Law. Other Taxes – Racing and Combative Sports Tax 30432 Racing Tax Tax imposed on admissions fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 88-29
… Rose , supra , a town board member acquired, at county tax sale, land situated in the town in which the board member … Division decision, however, holding that the "contract for sale, although in form concerning only the county, by … the assertion that a county treasurer, in conducting a tax sale, is seeking to collect sums owed to the county, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29