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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … the District’s financial condition. We found deficiencies in the manner in which the Board budgeted for operations and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and … monitored and accounted for the capital improvement project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… has offered ambitious recommendations and I have directed my staff to develop a climate action plan as a follow up to … are not sustainable. The panel also recognized that the actions they proposed would take time, additional resources … the Athens Stock Exchange and as the chairman of Greece's Corporate Governance Council. Tim Smith : Smith is the …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelYork Central School District - School District Website (S9-19-35)
… York Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final … salary disclosure and fund balance information. Budget-to-actual results. External audit reports and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Opinion 90-31
… A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, §353-a must act by … You ask whether a committee formed to operate a joint airport pursuant to General Municipal Law, §353-a, consisting … to establish, construct, equip, maintain and operate an airport or landing field. The ordinance, local law or …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association … spent appropriately and effectively." Village of Ballston Spa – Financial Condition (Saratoga County) The treasurer did … his office completed audits of the Village of Ballston Spa Town of Schroon St Paul Boulevard Fire Association and …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsTown of Jay – Records and Reports (2023M-22)
… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Fiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfVillage of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not … of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66State Comptroller DiNapoli Releases Municipal & School Audits
… they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals. In … auditors found that officials did not disable 681 network user accounts that were not needed or logged in to …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounting for the State TAx Relief (STAR) Program
Accounting for the State TAx Relief (STAR) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/star.pdfDiNapoli Announces State Contract and Payment Actions for June 2017
… million with Guidepost Solutions LLC for investigative services on the Empire State Development Buffalo Billion … project and State University NY Nano projects. Office of General Services $3.9 million for four contracts to expand … and state code enforcement at the Moynihan Station complex. $1.26 billion with Moynihan Train Hall Developers …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017DiNapoli Announces State Contract and Payment Actions for July 2017
… office approved 1,468 contracts valued at $2.28 billion and approved nearly 1.8 million payments worth nearly $6.3 … billion in July. His office also rejected 142 contracts and related transactions valued at $254 million and more than 800 payments valued at more than $2.7 million …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017State Contract and Payment Actions in December
… $27.8 million with Cold Spring Construction Co. for highway improvements and paving on Route 104 in Monroe … Office of Health Insurance Programs. $10.9 million to One Brooklyn Health System Inc. for the Health Care Facility Transformation Program in Kings County. $2.7 million to Currier McCabe & Associates …
https://www.osc.ny.gov/press/releases/2024/02/state-contract-and-payment-actions-decemberSeized Assets Program
… purchased with the proceeds of a criminal activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit (ASU) is responsible for ensuring proper … share of any forfeitures. Assets are considered in pending status until a forfeiture determination is made. As of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSomers Central School District – User Accounts and Software Updates (2021M-153)
… officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish adequate controls over user accounts and software updates to help prevent against unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … of June 30, 2013. Key Recommendation Routinely analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… period July 1, 2012 through May 21, 2014. Background The Liverpool Central School District is located in the Towns of … Liverpool Central School District Employee Compensation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsOnteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfOpinion 91-32
… of disposition of the property" (see City of Buffalo v J.W. Clement Co. , 28 NY2d 241, 255, 321 NYS2d 345, 357, … public authority was construed in Civil Service Forum v NYC Transit Authority , 4 AD2d 117, 163 NYS2d 476, affd 4 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32