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State Comptroller DiNapoli Releases School Audits
… School District and the Sachem Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Disposition of Farm Assets
… the activities of persons under community supervision (parole). Prior to the 2009-2010 fiscal year, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and services were …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … three board members completed the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State … Unauthorized or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets … must also notify the Office of General Services Bureau of Insurance to assist with recovery efforts under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to inform agencies of their inability to … a change to their direct deposit advice print option in NYSPO while accounting reconciliation reports are being … also affected. Effective Dates: Effective every Thursday morning for approximately one hour beginning on April 21, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineContract Advisory No. 16
… by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil … Report ( AC 3272-S ), commonly referred to as “Form B,” is used to report the information. The annual reports for the … following: the contracting agency, OSC, and DCS . Reports can be emailed to OSC and DCS, and email is the preferred …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thState Agencies Bulletin No. 2358
… is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. Affected Employees: Employees who … Daily Compensation to $72 per day effective 06/08/2025 for eligible employees. Note: Employees who would have made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationOpinion 89-65
… may engage the services of the town attorney's law firm to provide additional legal services to the town. Initially, … §15.06). Since section 20(2)(a) is silent as to how the town board may act to employ outside counsel, the … (b) audit bills or claims under the contract; or (c) appoint an officer or employee who has any such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-65York Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… January 1, 2013 through July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to … of the Board. Develop and adopt a code of ethics. … Shelby Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… adequate oversight of the District’s financial operations for the period January 1, 2014 through April 1, 2015. … annually. … Pultneyville Fire District Internal Controls Over Financial Operations 2015M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer organization that … checks because they are not returned with the Department’s bank statements. Key Recommendations Adopt written financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Haverstraw - Financial Condition (2019M-52)
… Key Recommendations Prepare a realistic budget that allows for current revenues to fund current expenditures to avoid … Establish a comprehensive fund balance policy as guideline for the level of fund balance to be maintained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Village of Atlantic Beach - Payroll (2018M-254)
… before payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Cincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hortonville Fire District – Financial Reporting (2014M-188)
… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. … Hortonville …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were … needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime