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Opinion 2001-9
… county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, 802(1)(f), 803, … board who also serves as an officer of two not-for-profit corporations and a director of one of the corporations does …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsConnetquot Public Library – Cash Disbursements (2017M-125)
… October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. … are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Jamestown City School District – Fund Balance and Reserves (2022M-97)
… fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Thurston Fire Company – Board Oversight (2016M-429)
… and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Addison Central School District – Financial Condition (2016M-30)
… was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163High Falls Water District – Water Fees (2015M-153)
… meter reader in the water billing system and generates bills without supervisory review. The interest amount charged … Review the accuracy of the water clerk’s entries before bills are sent out. Adopt a written policy establishing the …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Copiague Fire District – Cash Disbursements (2019M-225)
… they were approved according to the District minutes. 306 checks, totaling almost $2 million, had only one of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Cohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259State Comptroller DiNapoli Releases Audits
… for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial audit issued in September 2015 … warranted Medicaid payment. At the time of the follow up review, the Office of the Medicaid Inspector General …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could be exposed because …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… over payroll user access and payroll certifications for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $151 … to trace the payroll amounts to source documents for the payment of salaried employees, professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked. Adopt policies and procedures that clearly inform all employees, and those who directly oversee employees, of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… City of Utica Parking Violation Enforcement and Collection 2015M219 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Wayne Central School District – Property Disposal (2021M-161)
… District’s disposal of 15 school buses and seven automated external defibrillators (AEDs) and found District officials … the District’s 2016 transportation study conducted by an external advisory group which also made a recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Border City Fire District – Board Oversight (2024M-137)
… the Chief. Ensure the Treasurer received, accounted for and dispersed all District money. Annually audit the … The former Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In July 2024, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Opinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be …
https://www.osc.ny.gov/legal-opinions/opinion-93-12