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Flanders Fire District – Disbursements (2014M-199)
… District is a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. … Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it reviews and approves all claims prior to payment. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… [read complete report - pdf] Audit Objective Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle … ensure fuel purchases are periodically compared to usage for reasonableness. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy … complied with New York State General Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Johnsonville Fire District – Claims Processing (2017M-190)
… supported, properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through … District is a district corporation of the State, distinct and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $44 million, … and Education Law. Key Recommendation This is a positive report and there are no recommendations. … RotterdamMohonasen …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19State Comptroller DiNapoli Releases School District Audit
… Central School District – Nonresident Tuition (Broome and Chenango County) District officials did not adopt a clear and comprehensive nonresident admission or tuition policy. As … should have been classified as a nonresident student and should have been billed tuition. In addition, some …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditCorinth Central School District - Medicaid Reimbursements (2019M-129)
… for reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… (Board) procured a pumper truck in accordance with statutory requirements and good business practices. Key … did not procure a $748,676 pumper truck in accordance with statutory requirements and good business practices. As a … General Municipal Law (GML). Key Recommendation Comply with competitive bidding statutes and the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Stony Point, Rockland County, and operates eight schools with approximately 8,000 students and 983 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mVillage of Speculator – Claims Auditing (2017M-25)
… ensure claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, … is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. The Village is … to ensure that claims are sufficiently documented and supported, are for legitimate Village purposes and are …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Nyack Union Free School District – Reserve Funds (2014M-185)
… period July 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of … accordance with statutory requirements and Board policy. … Nyack Union Free School District Reserve Funds 2014M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185State Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… the heart of our democracy, free and fair elections. Let us remember those who put their lives on the line that day defending our Capitol and work to ensure our democracy is protected against threats in …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackEggertsville Fire District – Financial Activity (2017M-27)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Cornwall – Financial Condition (2014M-123)
… fund balances and adopt structurally balanced budgets with less dependence on using unrestricted funds to finance …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Contact Update for State Agencies
… The Office of the New York State Comptroller communicates with State agency staff about … payroll processing updates, law changes and more. To help us reach the right individuals in a timely manner, we require designated staff in State …
https://www.osc.ny.gov/contact-updateCUNY Bulletin No. CU-387
… Purpose To provide agencies with information for the manual processing of the salary … status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate … retroactive adjustment for all miscellaneous earnings paid with Earn Codes ADJ , RGO , or SD7 if applicable. The Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… opt into a public financing program for the Comptroller’s race or not? For years, I had called for public financing of … New York, and vast sums are required to mount an effective race, especially for statewide office. Anyone who is not … I opt into a public financing program for the Comptrollers race or not …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 2000-19
… making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. November 29, 2000 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 96-1
… Park fire district) STATE COMPTROLLER -- Approval by (for expenditure from capital reserve fund by fire … moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve … the State Comptroller. May 17, 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2004-6
… opinion. HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration … A village may, however, enter into a contract with the historical society pursuant to Arts and Cultural … St Comp No. 91-62, p 165; 1988 Opns St Comp No. 88-1, p1). With respect to the gratuitous use of village property, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6