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City of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal … CSD, and Mount Vernon SD). Four school districts (East Ramapo CSD, New Suffolk CSD, Rensselaer City SD and Wyandanch …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressOpinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time … in the contract. The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You … standard of conduct and negating certain actions, which, while not violating the literal provisions of Article 18 …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 2000-17
… for the execution of the work. The town board then is required to examine the plans, specifications, estimates … p 165 3 ; compare 1984 Opns St Comp No. 84-39, p 48). It is our opinion that advertisement for bids and the award of … local laws relating to a special district. Therefore, it is our opinion that the requirements of section 197 and 197-a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 94-29
… the opinion. [edited for publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … regarding the applicability of the fee provisions of Civil Practice Law and Rules (CPLR), §8022(b) to appeals from …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Comptroller DiNapoli Releases Municipal Audits
… balance in its general fund that resulted, at least in part, from unrealistic budget estimates. Saratoga Springs …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… Mount Vernon Mayor Richard Thomas and a public relations firm. “Mr. Porcari allegedly violated both his duty as a … from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount Vernon Mayor … 2018. Approval for the rate of payment for one of the law firms and the public relations firm was sought from the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Comptroller DiNapoli Releases School Audits
… period. This occurred because the board has not adopted a payroll policy and district officials have not established …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Accounts Payable Advisory No. 41
… (POs) for centralized contract purchases Reference: Guide to Financial Operations (GFO) , Chapter XI-A, Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a requisition and/or purchase order with a contract ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesMoravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16County of Rockland – Budget Review (B18-6-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Contract Advisory No. 24
… for Procurement Contract Purchases Guidance: As referenced in the Guide to Financial Operations (GFO), Chapter XI, … Contract Purchases , provides sample language to include in contracts to encourage Early Pay Discounts throughout a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesCortland County - Claims Audit and Check Printing (2018M-247)
… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Eastern 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 … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userLisbon Central School District – Medicaid Reimbursements (2022M-180)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did … from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. … District did not receive about $20,000 for reimbursements to which it was likely entitled. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and … June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not … reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336