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East Islip Union Free School District – Financial Condition (2015M-283)
… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65North Bellmore Union Free School District – Financial Condition (2014M-47)
… June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … to an appropriate level. … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewOpinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time … Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 2004-6
… HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The … banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 of … maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) In addition to …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas P. … within its internally managed public equity portfolio to FTSE Russell's Russell 1000 TPI Climate Transition Index … for leading the way with its comprehensive approach to addressing the enormous challenges posed by climate …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexInvestors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State … supported the 2-degree scenario analysis. New York state’s pension fund and the Church of England co-filed the proposal …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeXVI.3.E The Reporting Entity – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is … entity due to the direct relationship between the agency and the State, and due to the high degree of their integration into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityOpinion 91-45
… LAW, §§140, 284; TOWN LAW, §32(1): The only functions that a highway superintendent may perform are those expressly or … what remedies are available if a highway superintendent does not comply with the terms and conditions of the … interfere with his ordinary duties such as by requiring so much time that other duties imposed by law will be neglected …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … supervisor did not maintain complete, accurate and up-to-date accounting records because he did not properly oversee …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1