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Groton Central School District – Cash Management (2020M-124)
… interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… deposit collections in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsVillage of Corinth – Investment Program (2023M-146)
… audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had … legally permissible investment options, the Village may have earned an additional $148,755 in interest earnings. … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146New York State Fiscal Reform and Accountability Act
… Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend the … the state finance law, in relation to establishing the New York state capital asset/infrastructure council (Part B); to …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCity of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … initiate corrective action. … Assess whether the City of Rome City officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… increase the amount of CMIA interest the state will have to pay the Federal Government. Please see CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … such as signs identifying van accessible parking spaces and interior doors that require five or less pounds of … taking additional steps to increase physical accessibility for the 21 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Contract #C001205 – Broadcom CA ESP dSeries Workload Automation Migration
… All details and requirements regarding this opportunity have been posted to the NYS Contract Reporter at …
https://www.osc.ny.gov/procurement/contract-c001205New York State Accounting System User Procedures Manual
… ADMIN 05112 10TH JUD DIST SUFFOLK COUNTY ADMIN 05113 JURY COMMISSIONER - SUFFOLK COUNTY 05117 APPELLATE DIV 1ST … COURT, RICHMOND 05360 3RD DISTRICT ADMINISTRATION 05361 JURY COMMISSIONER - ALBANY COUNTY 05362 JURY COMMISSIONER - COLUMBIA COUNTY 05363 JURY COMMISSIONER - …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOpinion 89-39
… employee of insurance agency) -- Exceptions (remuneration and duties exception); (contracts entered into prior to … of the insurance agency with which the town contracts for insurance coverage would have a prohibited conflict of … General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer or employee has an …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … billion more than last year at the same time. DiNapoli's office issues a state cash report every month identifying …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases School Audits
… does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. … the use of a fuel management system, district officials do not review system activity reports to identify anomalies …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … accused of utilizing his power of attorney to access the account and withdraw pension benefits paid on Sullivan’s …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftOpinion 97-23
… -- Eligibility (simultaneous membership in fire company and ambulance corps) VOLUNTEERS -- Ambulance Workers … corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … P. Wagner, Esq., Counsel Lido and Point Lookout Fire District … Whether an individual may be a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 92-53
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [Edited for … will be allocated among the city, towns and villages. You have requested the State Comptroller's approval, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: MTA’s Subway Station Repair List Is Growing
… Comptroller Thomas P. DiNapoli. "Years of underfunding for the MTA capital program has translated into a longer list … City’s subway stations, fewer stations in good condition, and ever-increasing rider aggravation," DiNapoli said. "The … its next capital program improves service and conditions for riders." MTA’s New York City Transit division surveys …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… adopt financial plans for the maintenance of a reasonable level of fund balance and the funding and use of reserves. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Angelica – Justice Court Operations (2018M-11)
… the Town Justice collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Fredonia Central School District - Financial Management (2018M-33)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used … to initiate some corrective action … Fredonia Central School District Financial Management 2018M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33