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Montauk Fire District – Board Oversight (2024M-117)
… records and reports were maintained and/or audited to comply with statutory requirements. Key Findings The Board … records and reports were maintained and audited to comply with statutory requirements. As a result, the Board … diminished the District’s transparency and its ability to assess the District’s financial operations. Specifically: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … and bank reconciliations were not provided to the Board for review. 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-almond-transparency-fiscal-activities-s9-24-14Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the financial … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 92-30
… 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-92-30Opinion 88-75
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and which represents the city in a lawsuit would have a prohibited interest in the contract between the firm … a municipal officer or employee has an interest in any contract with his municipality if he receives a direct or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … contract. Finally, subdivision 2(a) provides an exception for interests arising as a result of stock ownership or … conflict of interest in contracts of the agency. For example, he would be deemed to have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-13About an Employer’s Role – What Every Employer Should Know
… send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely reporting of …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… she could deceive the retirement system and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a … State Comptroller Thomas P. DiNapoli. "I will continue to investigate and hold accountable those who attempt to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemOverpayments to Cabrini Medical Center (Follow-Up)
… overpayments to the Department of Health (Department) for further review. Auditors determined the eMedNY system did …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… growth in 2023, future collections may not grow at such a fast pace,” DiNapoli said. “With the nation and the state … are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearChautauqua County – Financial Condition (2023M-111)
… actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key Findings The District Board (Board), County Legislature (Legislature) and …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsState Government Accountability - Special Reports
… by Ensuring Eligibility, March 2012 Employment Managing Dual Employment – Agencies Can Strengthen Oversight of … Vulnerable Populations Protecting Our Elderly Population: Select Elder Care Program Audits (2021-2023), April 2024 …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsHammond Central School District – Financial Management (2024M-70)
… Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and District … action. … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and District … action. … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Compliance With School Safety Planning Requirements (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety … Program The New York State Safe Schools Against Violence in Education (SAVE) Act was signed into law in 2000 in an effort to promote a safer and more effective …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the two … monitored contractors and sub-contractors on its projects to ensure they paid employees at the prevailing wage rate. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-follow