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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the Board has … used available fund balance and reserves, as appropriate, to avoid issuing debt to fund operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Stafford 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 for the period January 1, 2013 through July 29, 2014. … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialAudit Committee Charter Guidance and Template
… or board of education (board) of most school districts to establish an audit committee to oversee and report to the board on the annual independent … districts to establish an internal audit function and for the audit committee to assist the board in the oversight …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That interest would … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: New York Sees Improvement in Condition of Local Bridges
… When the state Department of Transportation inspects a bridge, it assigns a rating or score – ranging from 0 (worst) to 9 (best) – to major bridge components based on their capacity to carry vehicular … lowest percentage of bridges rated in poor condition. The North Country (50.1%), Finger Lakes (48.7%), and Western New …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … the Library Director and an administrative assistant to manage this account, sign checks and pay vendors before …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060New York State Comptroller DiNapoli Statement on MTA Finances
… today: “The MTA’s July Financial Plan projects the budget for all five years of the plan period will be balanced on a … some risk in the MTA’s financial plan and providing raises to the labor force which has been critical in delivering … City and the region’s economic recovery. “It is now up to the MTA to execute on the initiatives necessary to achieve …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… savings and closing future budget gaps, according to an analysis released today by New York State Comptroller … lifts a cloud that has hung over the city’s finances for years,” DiNapoli. “While New York City’s economy continues to grow at a solid pace, the city should continue to …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Agencies Bulletin No. 1989
… No. 1989.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … CSEA, PEF, NYSCOPBA, and Council 82 (C82) allows OPWDD to establish a temporary overtime rate of 2.5 times the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 94-11
… The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the … a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You … fire department's anniversary. You refer in your letter to a prior opinion of this Office (1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… [read complete report – pdf] Audit Objective Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely … period back to January 1, 2019 to review annual financial report (AFR) submissions. Understanding the Audit Area A fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 95-6
… (fines and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in … -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and … for violations of traffic control signals) -- Remission to State Comptroller (fines and penalties imposed and …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Comptroller DiNapoli Releases State Audits
… sampled did not meet the requirements, but were allowed to drive buses transporting an estimated 8,400 passengers on … records, and that outdated medical forms were used to certify drivers. In a follow-up report, auditors found MTA … Services Unit staff members were not held accountable for their work performance and time and attendance. In …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsOpinion 88-34
… Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … the enactment of traffic regulations by a town pursuant to the authority of Vehicle and Traffic Law, §1660, whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 89-42
… issued in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. … b. Such obligations, unless registered or inscribed in the name of the municipal corporation or fire district , shall be … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Operational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes