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Comptroller DiNapoli Releases School Audits

… higher than necessary. Johnsburg Central School District – Payroll (Warren County) The district’s new timekeeping system …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-audits

Industrial Development Agency Board Governance (2017-MS-1)

… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the acquiring, …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1

Opinion 96-10

… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire …

https://www.osc.ny.gov/legal-opinions/opinion-96-10

Opinion 88-23

… the corporation and the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock and (b) as employee and officer of the corporation, his … reason of stockholdings if less than 5% of the outstanding stock of the corporation is owned or controlled directly or …

https://www.osc.ny.gov/legal-opinions/opinion-88-23

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … , Town of Cambria , Town of Canaan , Granville Hook and Ladder Volunteer Fire Company , Town of Lincklaen , Sempronius Fire Company and the …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… The treasurer performs all aspects of processing payroll including adding and deleting employees, recording … signing checks. Village officials do not adequately review payroll records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village does …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits

Opinion 2000-24

… cooperation agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint … cooperation agreement pursuant to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of … §119-n[c]). To effectuate the purposes of article 5-G, the definition of "joint service" includes the extension of …

https://www.osc.ny.gov/legal-opinions/opinion-2000-24

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today … (DoITT): Controls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3) A top-level domain …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0

Opinion 90-26

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … resolution. We are in receipt of your letter in which you state that the voters of a fire district approved a bond …

https://www.osc.ny.gov/legal-opinions/opinion-90-26

Opinion 89-24

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …

https://www.osc.ny.gov/legal-opinions/opinion-89-24

Opinion 92-54

Whether a prospective appointee for a vacancy in the office of town supervisor would have a prohibited COI if a bank in which the appointee is an officer and stockholder is a depository of town funds and an occasional purchaser of bonds and notes issued by the town

https://www.osc.ny.gov/legal-opinions/opinion-92-54

LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans

… 2004 Audited (A management letter was not issued.) 2003 Audited (A management letter was not issued.) 2002 … Reports on Internal Control Over Financial Reporting 2019 Report on Internal Control Over Financial Reporting … Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020) Mid-Year Update to the Approved Budget …

https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plans

State Comptroller DiNapoli Releases Municipal Audits

… , Town of Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget transparency … in 2016, which was not appropriately established. City of Watertown – Information Technology (Jefferson County) The …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

Town of Milo - Real Property Tax Exemption Administration (2018M-210)

… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210

Union Center Fire Company, Inc. – Internal Controls (2014M-303)

… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303

Berlin Central School District - Vehicle Fuel Inventory (2018M-02)

… not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel purchases are not compared to fuel usage records. Key Recommendations The Supervisor of … maintained on a daily basis. Mileage records are compared to vehicle fuel consumption. The storage tanks are inspected …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02

Central Valley School District - Separation Payments (2018M-153)

… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153