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Opinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Comptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… "The momentum of the LGBT civil rights movement here in the U.S. is inspiring, but LGBT men and women face a … & Gamble, 3M and Yum! Brands. In a separate letter to Mail.RU , a Russian internet firm, DiNapoli and Stringer … the website’s written policy prohibiting such postings. Mail.RU holds a majority (52 percent) interest in VK.com. The …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldDiNapoli Announces $114 Million of G.O. Bonds Awarded
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… The District reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Village of Ballston Spa - Financial Condition (2017M-256)
… and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were overfunded. … Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Terryville Fire District – Treasurer’s Duties (2017M-136)
… provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Vendor File Advisory No. 1
… may be entered on Address Line 1 through the e-supplier portal when adding or editing addresses. If vendors have … multiple DBAs, they have the option to enter new addresses for each DBA. Address line 2 would begin the vendor’s actual address information. When …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… to tackle the serious, unprecedented issues facing New York state over the coming year, including multiple …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalXII.8 Overview – XII. Expenditures
… is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves the voucher. The Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewVillage of Delhi – Audit Follow-Up (2019M-204-F)
… approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fXV.6.B Negative Payroll Balances – XV. End of Year
… Note: An analysis and the correction of currently charged payroll pools may be necessary by your agency, in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesTown of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126State Agencies Bulletin No. 1934
… New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to parity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationRed Creek Central School District – Financial Management (2020M-75)
… Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75City of Elmira – Audit Follow-Up (2017M-90-F)
… [ read complete report - pdf ] | [ read complete 2017 report - pdf ] Purpose of Audit The purpose of our review was … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of Johnstown - Fuel Inventory (2019M-178)
… policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m