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Village of Canastota - Board Oversight (2018M-256)

… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit claims before approving … Determine whether the Board and Village officials properly oversee financial …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Multiple Dwelling Property Inspections (2018-MS-1)

… corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always performed, as required. … Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible program. Follow-up on violations did not always occur timely to ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1

Elba Central School District - Financial Management (2018M-96)

… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … program. As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest rate quotes or prepare cash flow forecasts to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Town of Cicero - Procurement (2020M-8)

… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … $1.1 million. Did not obtain quotes as required by the procurement policy for eight purchases totaling about … and procurement policy requirements. Review and update the purchasing policy and procedures to ensure they include …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… report - pdf] Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, … Determine whether District payments for health insurance buyouts were costeffective …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

Northeastern Clinton Central School District – Transportation State Aid (2024M-47)

… approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aid

Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Tuition … of about $3.8 million. The accounts included 13 that were opened by a property management consultant hired by the MTA. The two others had been opened by New York City Transit Police. The accounts were …

https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-audits

Opinion 97-13

… a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter … service under a service award program for training courses taken during a period of suspension for misconduct. … You also ask whether points must be granted for training courses taken without the knowledge or permission of the …

https://www.osc.ny.gov/legal-opinions/opinion-97-13

Opinion 98 - 22

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, discussing village board actions which may be taken by …

https://www.osc.ny.gov/legal-opinions/opinion-98-22

State Comptroller DiNapoli Releases Municipal & School Audits

… all collections at the golf course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits … supported or approved. Auditors reviewed leave records for 27 of the town’s 80 employees and determined that 373.5 …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1

Comptroller DiNapoli Releases School Audits

… School District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central … statutory limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … School District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2

DiNapoli Announces Results of General Obligation Bond Sale

… State Comptroller Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling … sale. Specifically, the sales were $166,155,000 of Series 2018A Tax-Exempt Bonds, $36,685,000 of Series 2018B … State Comptroller Thomas P DiNapoli today awarded three series of New York State General …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale

XI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management

… a vendor by a New York State assigned ten-digit vendor number instead of its Federal Tax Identification Number. In … on the SFS. (See Chapter X, Section 1- Guide to Vendor/Customer Management Overview of this Guide, for more … they must be registered in the Centralized Corporate Customer File and assigned a Customer ID. (See Chapter X, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreements

DiNapoli Releases Bond Calendar for First Quarter

… refunding purposes; and $2.97 billion scheduled for March, all of which is for new money purposes. The anticipated sales … New York City, and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarter

DiNapoli Releases Bond Calendar for Fourth Quarter

… today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public authorities during the fourth quarter of 2021. The planned sales of $5.05 billion include $3.06 … today announced a tentative schedule for the planned bond sales for New York State New York City and their major public …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarter

State Comptroller DiNapoli Releases Municipal Audits

… Corporation – Enforcement Mortgages (Onondaga County) Monitoring of buyers’ compliance with redevelopment plans was … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits