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Highland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… complete report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, … in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely … amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this transition and to make government …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… vendor. Information on this page can be edited only by the OSC Vendor Management Unit. Important sections are as … ( Chapter XI-A, Section 3 - Purchase Orders of this Guide) Municipality Code – A twelve digit number that indicates whether the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-44
… member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an … firm and that his duties with the firm do not require him to work within the town. You further state that this … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the time employees worked. Once the district transitioned to using a fingerprint time clock it resulted in less … appropriated more than $4.7 million in fund balance to finance appropriations. This has resulted in a dramatic …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsIndustrial Development Agency Board Governance (2017-MS-1)
… owners reviewed reported they created and retained the jobs they agreed to, while the remaining 69 reported they did … reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 96-10
… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … 2 of section 6-g authorizes a board of fire commissioners to establish a capital reserve fund to finance all or part of the cost of, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 88-23
… the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock and (b) as employee … is not affected by such contracts. There is no exception to the conflict of interest provisions of General Municipal … entered into in emergency situations. This is in reply to your letter asking whether a newly-elected village …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… of the newsletter on a daily basis. A minimum of 15 business days must elapse between publication of the … state. Procurement contracts in an amount of $10,000 or less awarded by the State University of New York or the City … procurement purchases in excess of $10,000 and less than $50,000. Procurement contracts awarded to not-for-profit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesState Comptroller DiNapoli Releases Municipal Audits
… Department of Social Services Preschool and Children and Family Services Unit . "In today's fiscal climate, budget … and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … She also did not make deposits totaling $11,066 in a timely manner or in the same form (i.e., cash or check) as …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. Clinton Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2000-24
… may enter into a municipal cooperation agreement pursuant to General Municipal Law, article 5-G for the provision of … may enter into a municipal cooperation agreement pursuant to General Municipal Law, article 5-G (§119-m et seq.) for … has the power by any other general or special law to provide, perform or exercise, separately (General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … excess of statutory limits. District officials also need to improve their process to effectively account for extra-classroom activity fund …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1872
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … Employees in Bargaining Unit 03 on 10/01/2020 are eligible to receive the 2020 CSEA OSU Work-Related Clothing Allowance … at least nine continuous months at half-time or greater to be eligible. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilIX.6.B OSC Draw Procedures – IX. Federal Grants
… date, expenditures collected against an award linked to a customer contract with a status of “ACTIVE” will … the Grant Award and Customer Contract Modules within SFS to ensure reimbursement funds are drawn against the correct … of funding in the relevant federal draw systems. Failure to ensure attributes are correct could result in inaccurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-procedures