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Capital Asset Management (Follow-Up)
… Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody of a … accepted accounting principles, as required by Law. SFS AM is used by State agency managers to effectively budget, … in SFS AM, BCA conducts periodic physical inventory site visits (site visits) to State agencies. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOpinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in … an individual appointed to fill a vacancy in the office of commissioner is entitled to at least the salary paid to …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Real Estate Portfolio
… July 2013. Background The New York Power Authority (NYPA) is the nation's largest state public power entity and a … are updated timely to reflect changes when property is acquired or disposed. Evaluate the continued need for … Notify the Governor and the Legislature when property is leased for less than the fair market value and provide the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about … Town paid $45,000 to a law firm of which the Town Attorney is a shareholder. The Town Attorney may have a prohibited … of Commerce that outline the services or benefits the Town is to receive for the payments it makes to or on behalf of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Livonia Central School District – Conflict of Interest (2024M-89)
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The District lacked a formal procedure for identifying and reporting potential conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Oversight of Nurse Licensing
… Purpose To determine if the State Education Department (the … timely manner. The audit covered the period April 1, 2014 to April 18, 2017. Background The Department oversees the … 54 professions, including nursing. From April 1, 2014 to October 31, 2016, there were about 450,000 active …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not … report includes five recommendations to that effect. A copy of our letter to District officials is included in Appendix A. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Comptroller DiNapoli Releases Municipal Audits
… issued. Albany Water Board – Software Management (Albany County) Auditors found software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. … stores. Town of Greenwich – Purchasing (Washington County) Town officials generally did not seek competition …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… entry component that is used to move budget authority between two or more Business Units in a single entry. Each … are the Budget Entry Types for Interunit Budget Transfers between agencies: Apportionment – Interunit apportionments … are movements of lump sum appropriation authority between Business Units, generally from MSC01 to other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… service, regardless of age. “Creditable service” is: Service as a firefighter or police officer under the … from service within three months from the date it is offered. Note: This benefit is not available to Tier 3 members. The Benefit With at least …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dRichburg-Wirt Fire District – Board Oversight (2025M-73)
… Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? … Fire districts are generally governed by an elected board of fire commissioners (board) that is responsible for … Did the RichburgWirt Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73College of Staten Island - Examination of Fast Track MK LLC
… if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College procured brackets, … if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appr …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. … which comprises seven elected members. The District’s budgeted appropriations for the 2013-14 fiscal year were … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Beacon City School District -- Budget Review (B6-15-4)
… District’s general fund as of June 30, 2005. Local Finance Law Section 10.10 requires all local governments that have … for the next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the … of $36,262,918, which is within the limits established by law. Key Recommendation Monitor the District’s use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Chautauqua County – Court and Trust Funds (2020-C&T-1)
… Pursuant to New York State Finance Law, the Director is required to submit a report on an annual basis to the … State Comptroller as abandoned property. The County Clerk is not maintaining appropriate court and trust fund records. … should ensure that all money deemed abandoned property is paid to the State Comptroller in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1XII.8.C Payment Intercepts – XII. Expenditures
… requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received … Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on … Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State Expenditures 110 State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… District Attorney David Soares and the New York State Police for their partnership in bringing Ray to justice.” The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the … where she served as a confidential legal stenographer. She retired choosing the state retirement system’s single life …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Treasurer Sally Dieter for allegedly stealing $22,000 in cash by pocketing fundraising proceeds and writing … numerous checks to herself. Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third degree, a class D felony. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsState Agencies Bulletin No. 2259.1
… A second outreach letter will be sent via certified mail in October of 2024 to all employees with a 2023 uncashed … in 2024, signed letters will be directed to the employee’s most recent agency payroll office on file. Agencies must … 20, 2024. A second outreach letter was sent via certified mail to all employees with a 2023 uncashed payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksLawrence Union Free School District – Financial Management (2025M-115)
… Proper management helps ensure resources meet student needs while maintaining financial health. The …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115