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Village of Argyle – Water Billing and Collections (2023M-148)
… customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 … Periodically review outstanding unpaid water accounts for enforcement action. Village officials generally agreed …
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)
… and deliberate audit of each claim before authorizing payment. District officials agreed with our recommendations …
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)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and …
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)
… payment. Key Findings The Board and District officials did not always ensure claims were properly audited before … totaling $870,798 and found claims totaling $700,507 were not properly audited. This included the following: 69 claims, … $13,613 which had previously been paid. Officials did not obtain the minimum number of quotes for nine claims …
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)
… the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report … 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)
… financial operations. Results of Review Town officials have not implemented corrective action, as none of the seven …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOpinion 2004-4
… GENERAL MUNICIPAL LAW §800(3): If the compensation paid to the law partner of a school board member, who is engaged … district's code of ethics, however, should be consulted to ascertain whether it contains any pertinent provisions … and abstain from voting, on matters pertaining to the compensation, and other terms and conditions of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
Whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees imposed to defray the cost of closing and capping the landfill may be paid into that fund
https://www.osc.ny.gov/legal-opinions/opinion-88-62II.3.A Planning – II. New York State Financial Accounting
… as May or June, the formal budget cycle begins when the State Budget Director issues a policy memorandum – the “call … office an opportunity to raise critical questions on program, policy, and priorities. As provided in the State … bills and any other legislation required to carry out these recommendations. Concurrently, DOB Fiscal Planning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a … Dist. Prison Warden of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… DISTRICTS -- Assessments (properties deemed benefited to be assessed for costs of the district) -- Connections … town board to "adopt a resolution or ordinance prescribing how sewer or ... water connections shall be made." In … and within the limits of necessity, when weighed against constitutional equal protection and due process …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Comptroller DiNapoli Releases Municipal Audits
… $169,000 were a proper use of district money. In addition, travel and car rental costs of approximately … minimized. Had the supervisor invested available funds in a financial institution with higher available interest … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
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
… DiNapoli’s report found. In several New York counties, the number of resident licenses sold equaled more than one-third … generated 20 percent of the revenue collected from license fees in the 2012-13 license year. Erie County ranked … in New York State” can be found at: http://www.osc.state.ny.us/reports/economic/sportpersons_11302015.pdf … Fishing …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideState Comptroller DiNapoli Releases School District Audits
… increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES … which has allowed them to offer an additional class in-house. Officials calculated potential savings of over … to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley …
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
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk Disclosure … addressing climate risk, but we face a severe lack of information from our portfolio companies on how they …
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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… the period July 1, 2011, to June 30, 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of … are billed and that ineligible students are not billed. … Syracuse Academy of Science Charter School Purchases from …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andTown of Henrietta – Financial Management and Purchasing (2013M-208)
… appropriations totaled approximately $17 million for 2012. Key Findings The Board and Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208