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Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … policy to solicit competition before awarding contracts for professional services. … Lakeview Public Library Tuition …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104City of Norwich – Information Technology (2012M-254)
… Council. The City Director of Finance oversees the City’s information technology. The City’s 2012 budget for the general fund was …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Altona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … drive. While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody of his signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Greece Central School District – Retiree Health Insurance (2016M-54)
… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54State Comptroller DiNapoli Releases School Audits
… (Nassau County) The district does not have a comprehensive payroll policy or written overtime procedures. Auditors …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… to improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory … by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New York State Comptroller … revenues. Those with incomes above $1 million were just 1.6% of all filers, but comprised 44.5% of the total liability …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Saratoga County) The board has not established procedures for the library’s collection and disbursement of donated funds, or for cash receipts collected at the circulation desk. The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores
… York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, State … designation for fiscal year 2021, 11 were also in some form of fiscal stress in 2020. Poughkeepsie was the only one … York State ended their fiscal year 2021 designated in some form of fiscal stress down from 30 a year ago State …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresOpinion 2012-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Harbor … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did not … from another audit report examining the town’s fund balance management (2019M-221) released in January 2020. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Fire Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his … New York State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaXI.11.E Retainage – XI. Procurement and Contract Management
… is no retainage remaining on any purchase order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish business processes to ensure that retainages are processed appropriately and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageReporting Forms and Publications
… Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on Blocked …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … , Pulteney Volunteer Fire Department , Village of Sharon Springs as well as an audit of inmate hospital costs …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Niagara County) SHP training was not provided to all employees and elected officials. Of the 65 total … Training (Jefferson County) SHP training was provided to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP training was …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0