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Comptroller DiNapoli Releases Municipal Audits
… of Voorheesville , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … filed in October 2013, more than two years late. Town of Wilson – Purchasing (Niagara County) The board did not ensure … of Voorheesville Willsboro Fire District and the Town of Wilson …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsLackawanna City School District - Contractual Services (2019M-23)
… to ascertain that services were rendered in accordance with the written agreements. Key Recommendations Ensure … of invoices to ensure claims for payment are in accordance with written agreements. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Onteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfOpinion 2010-4
… SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition … that has in its fire department an emergency first aid and rescue squad comprised mainly of volunteer firefighters may … district. General Municipal Law § 122-b (1) authorizes a county, town, village or city, but not a fire district, to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… for nonresident students placed at the District to the School Business Executive. District officials agreed with our … District had six Board members and one vacant seat. 2 The School Business Executive is a Greater Southern Tier Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfAvailable Options – En-Con Police Officers Plan
… period. Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… for the 2013-14 fiscal year totaled approximately $53.3 million. Key Findings The Board and the claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… officials ensured user access controls were appropriate and designed effectively. Key Findings District officials did not ensure user access controls were appropriate and secure. Officials did not: Adopt key information … policies, resulting in increased risk that data, hardware and software may be lost or damaged by inappropriate use or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Opinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Fiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfCity of Amsterdam – Records and Reports (2013M-266)
… 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes … statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… and community to buy yachts, jewels, and a Florida home while he was VFD treasurer. This contemptuous behavior and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementExamination of Superstorm Sandy Expenses
… DHSES distributed some of this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. … the lights purchased for Sandy relief efforts. Recoup all payments made for lights not delivered. Reassess the decision …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your … fine-tune your estimate by entering different retirement dates, beneficiaries, earnings, and service credit amounts to … end of the month in which you retire. You have up to 30 days after your pension benefit becomes payable to change …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… in a uniform and organized manner. Vendors who frequently do business with a local government or school district can be …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimUpdate Vendor Information and Access
… you can create and manage Vendor Self-Service user log-ins for others in your company, allowing those users to access your vendor’s information. Add or Update Locations We … the Vendor Portal. Instead, you must file the paper form AC-3326-S to update the default remittance address and …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessDiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress