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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… use. Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all assets, periodically conduct physical inventories, and … in service during the 2022-23 school year were added to the inventory records. None of the 25 computer disposals …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99West Valley Central School District – Financial Management (2013M-178)
… The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus … using the reserve fund surplus balances identified in this report in a manner that benefits District taxpayers. … West Valley Central School District Financial Management 2013M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Comptroller DiNapoli Releases School Audits
… School District , Silver Creek Central School District and the Wallkill Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Announces Results of General Obligation Bond Sale
… General Obligation Bonds totaling $214,035,000 through a competitive sale. Specifically, the sales were $166,155,000 … Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers approximately $4.3 million on a cash flow basis and $3.1 million on a net present value …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleCUNY Bulletin No. CU-344
… Purpose To explain processing of the Prepaid Legal Service Benefit … Therefore, the value of this benefit will be added to the employee’s earnings and reflected on his/her W-2 Statement. Affected Employees Employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-344-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. The 2023 proposed … of approximately $560,000 from the actual revenue received in the 2021 fiscal year and an $8.6 million decrease from …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… When entering into a contract, State agencies should reference the contractor’s legal name … is registered in the Statewide Vendor File and has a valid New York State Vendor ID. The Statewide Vendor File identifies a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsDiNapoli Releases Bond Calendar for Fourth Quarter
… P. DiNapoli 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 …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City … of which is for new money purposes. The anticipated sales in the first quarter compare to past planned sales of $5.05 … approvals required by law. The collection and release of this information by the Office of the State Comptroller is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … used primarily for actual and necessary district purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… and Family Services, Youth Facility Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit report … Health Insurance Program (NYSHIP) provides health coverage to active and retired state, participating local government … The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Empire Plan, …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOpinion 98 - 22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … Law, which shall be deemed expedient or desirable for the good government of the village, its management and business … and the village board would determine, the amount, if any, which is to be appropriated for publicity fund purposes …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-13
… firefighter serving a disciplinary suspension may not earn points for training courses taken during the suspension. A … in a fire district fire department may not be granted points for training unless the training is approved by the … is not considered part of a volunteer firefighter's official duties (see Volunteer Firefighters Benefit Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-13State Comptroller DiNapoli Releases Municipal & School Audits
… fuel contract could have saved the town about $3,000 on these purchases. Additionally, the board improperly … were received, rather than having been approved before good or services were acquired, and inadequate supporting … project scope, timelines, cost or funding sources for any of the town’s five projects or prepare detailed project …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not adopt the water and sewer rates that were charged to customers or audit the clerk’s records and water and sewer … clerk also made 12 unsupported adjustments totaling $1,981 to four customer accounts without any review or approval and … were captured in the village record and transparent to the public; establish controls to address the lack of …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mLocal Government – 2021 Financial Condition Report
Real property taxes remain the single largest source of local government revenue in the State accounting for $366 billion or 43 percent of the $85 billion in total revenue from local fiscal years ending in 2019 not including New York City
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeState Comptroller DiNapoli Releases State Audits
… severance pay, compensation for work that was not related to the special education programs, excess compensation and … located in Lackawanna, provides a variety of services to the Erie County community, including preschool special education services to children with disabilities. Auditors identified $155,303 …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0