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Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The … schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsCity of Lockport - Budget Review (B1-16-16)
… independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as amended … expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The Common … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Education, is located in the Town of Southampton, Suffolk County. The District operates one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andDiNapoli Releases City of Troy Budget Review
… budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. … of weakening financial position and must be monitored to ensure the declining trends are reversed. In addition, the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to … employees were accurate. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… [read complete report - pdf] Audit Objective Determine if the Board is provided timely and detailed financial information. Key … 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-reportsAccounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… purchase personal items including; landscaping for their home, car and insurance payments for their vehicles, flowers and other … meant for children with special needs to landscape their home, buy luxury cars and create a more than $100,000 no-show …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOpinion 98-17
… General Construction Law, §§65[a], 66[4]; Bass v City of New York , 38 AD2d 407, 330 NYS2d 569 affd 32 NY2d 894, 346 …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Newburgh Enlarged City School District – Financial Management (2025M-32)
… of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s … have been during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller DiNapoli Releases School Audits
… expenses. For example, due to anticipated increases in health insurance premiums, the district switched to lower cost health insurance coverage during the 2011-12 fiscal year and … amount. White Plains City School District – Procurement of Professional Services (Westchester County) District officials …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-34
… of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE … Law, §§130 and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and … devices are installed. This provision was first enacted as section 94-a of the former Village Law (repealed L. 1972, ch. …
https://www.osc.ny.gov/legal-opinions/opinion-88-34CUNY Bulletin No. CU-714
… of the July 2021 Increments and provide instructions for payments not processed automatically. Affected Employees … Available Before Processing The following Control-D report will be available for agency use on 06/17/2021. This … be updated: Position and Job Do Not Match If the Position Number equals the NYS Position Number on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … System has designated 44 municipalities across the state as fiscally stressed , this includes 12 counties, 11 … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Agencies Bulletin No. 2002
… the payment. Please note: Earnings Code HSC cannot be used when submitting a canine handler stipend payment for a prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationDiNapoli: Clerk Pocketed Thousands in Fines
… Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the former town of Norfolk … to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff … DiNapoli’s Division of Investigations by the St. Lawrence County Sheriff’s Office after the Justices reported their …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-fines