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Sag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Belfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Cuddebackville Fire District – Board Oversight (2024M-94)
… that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFairview Fire District – Financial Operations (2024M-138)
… pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials … corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Comptroller DiNapoli Releases Audits
… Parks, Recreation and Historic Preservation – Oversight of Construction Management Contracts (Follow-Up) (2022-F-16) The … audit found that Parks paid over $229,000 in fees under a construction management contract with the Dormitory Authority …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New York …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Opinion 2002-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 89-42
… Bills under "Treasury Direct" program) GENERAL MUNICIPAL LAW, §§6-f, 11; LOCAL FINANCE LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which are …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … policy when entering into transactions to purchase new insurance policies. St. Paul Boulevard Fire District – …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District , Edinburg Common School District , Finn Academy , Fort Plain Central School District and the … and remitted to the business manager for deposit. Finn Academy: An Elmira Charter School – Information Technology … School District Edinburg Common School District Finn Academy Fort Plain Central School District and the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of Avon Town of Bolton McLean Fire Department South Farmingdale Fire District Westchester County Department of Social Services and the City of Yonkers
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… employee ownership models, which give workers a stake in the companies that employ them, not only help stabilize … can benefit all stakeholders.” Employee ownership (EO) is a broad concept describing arrangements in which employees … communities; and Develop ways to educate the public on what EO is and which companies around the state and in their …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… and overtime pay,” DiNapoli said. “Our state agencies need to examine their practices, get to the root of what is … up nearly 16 percent over 2012. Some of the increase is due to recent salary and other increases paid to state … and Finance ran up more than $8 million in overtime costs due in large part to problematic monitoring and processing of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewFort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221