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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
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)
… complete report – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared … and timely accounting records and reports. Key Findings The former and current Clerk-Treasurers did not prepare or … did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, …
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)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … Law (Village Law) Section 4-408. Ensure the past four fiscal year AFRs were prepared and filed as required by New …
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)
… and prepared and signed his compensation checks without a Board member or Department official confirming the payment … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… New Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services … with accessible hardware that does not require grasping or twisting. 20 components at the Police/Court Facility, such as elevator doors that reopen automatically when obstructed by an object or person …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… parking space and an accessible route with openings in the pavement no larger than one half inch. 11 components … Four components at the Senior Center, such as ramps with a barrier to prevent wheelchair castors and crutch tips from … physical accessibility for the 66 components identified in this report. Town officials agreed with our findings and …
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)
Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 2008-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… York’s pandemic-hit renters because of poor management by the Office of Temporary and Disability Assistance (OTDA) in … (46%), with the majority located in New York City (63% of all state rental households). The pandemic has had a more … and 78% of that number are rent-burdened. One-third of all low-income renter households in the city were in …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskOpinion 88-31
… of the family court act [§§153, 155, 155-a], a sum of money deposited in connection with a cash bail or a partially … a court or other authorized public servant or agency, such money shall be deposited in the same manner as may be by law provided for the deposit of money generally received by such court, public servant or …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A … counterparts; therefore, they appeared more desirable. To determine if buying used mid-sized cars was cost … but that you need a cost analysis based on total costs to determine the best option based on the local government's …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemVendor File Advisory No. 2
… Subject: Entering consistent information in the Statewide Vendor File Reference: Guide to Financial … as it will cause inconsistent data in searchable fields. All USPS Postal Abbreviation standards should be used when … following website to review these rules. https://www.usps.com/send/official-abbreviations.htm#2 . The chart below …
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)
… the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned … eligible veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followGeneric PINs
… our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) … Background DEC has approximately 2,800 active WEX cards and established 10 unique personal identification … totaling $3 million. Key Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsDiNapoli: Organic Farms Growing in New York
… in sales that year, as New York ranked third nationwide in the number of certified organic farms, according to a report … second nationally in both sales, at $93.6 million, and in the number of farms, at 402, according to the U.S. Department … Survey. Crops, meanwhile, constituted 60 percent of all organic sales across the country. In New York, sales of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkOrdinary Death Benefit – State Police Plan
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… appropriating significant amounts of fund balance that are not used diminishes the transparency of the budget …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… of the recommendation in our initial audit report, New York City School-Based Health Centers: Security and … which was issued on January 8, 2015 determined whether New York City School-Based Health Centers (SBHCs) have …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and