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Outstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … the banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… taking additional steps to increase physical accessibility for the 66 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and procedures to provide effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the President did … (FFI) bank account instead of the Treasurer as required by law. The Treasurer did not accurately capture in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Opinion 2008-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … prohibited interest in renewals of the existing contract, or in subsequent contracts between the town and himself or herself as sole proprietor unless another exception in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… track program progress and manage outreach. As of Aug. 12, 2021, $108.8 million has been disbursed from the Emergency … York City close to double the national average, 10.1% in June of 2021 according to the Department of Labor compared to … 30% were Hispanic, 27% were White, 20% Black and 18% Asian. The poorest households (those that earned 30% of …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskOpinion 88-31
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of … or different offense than the offense originally charged. You ask whether a county treasurer is required to refund the …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Cost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … need a cost analysis based on total costs to determine the best option based on the local government's needs. Updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemVendor File Advisory No. 2
… Operations, Chapter X Section 3 - Vendor Registration or access SFS Secure to find job aids Consistent Formatting: … W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H SMITH Capturing Consistent Information: Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned Business Program … not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followGeneric PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsDiNapoli: Organic Farms Growing in New York
… organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York … in the number of certified organic farms, according to a report released today by State Comptroller Thomas P. … million, and in the number of farms, at 402, according to the U.S. Department of Agriculture’s 2014 Organic Survey. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkOrdinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility requirements and your … death benefit is a one-time, lump sum payment (your beneficiaries would not receive a monthly pension benefit). …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller 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/2015/12/comptroller-dinapoli-releases-school-audits-1