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George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Accounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates key tasks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesCUNY Bulletin No. CU-399
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Units TS and SL in titles of Maintenance Worker and Cement Mason Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, … year totaled $19,966,154. Key Finding District officials have struggled with fiscal challenges and deteriorating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 … 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through … The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Opinion 97-11
… discussed in the opinion. CITIES -- Powers and Duties (authority to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial … Education of the City School District of the City of New York v New York State Public Employment Relations Board , 75 …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-8
… he relinquished his membership in the corporation. Article 18 of the General Municipal Law (§§800 et seq.) contains … a direct or indirect pecuniary or material benefit as a result of that contract. In addition, a municipal officer or … although not violating the literal provisions of article 18 or a municipality's code of ethics, violate the spirit and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 93-32
… disclosure statements)STATE CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 811, 813; PUBLIC OFFICERS … pursuant to the Freedom of Information Law. Article V, §1 of the State Constitution authorizes the Legislature to … taking of testimony under oath (see Levitt v Wanamaker , 12 AD2d 149, 209 NYS2d 75; see also State Finance Law, §9). …
https://www.osc.ny.gov/legal-opinions/opinion-93-32State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the board and district officials reported unrestricted fund balance levels that were in accordance with statutory …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an … $500 million allocation to Artemis Real Estate Partners for real estate investments, an additional $300 million …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programComptroller DiNapoli Releases Municipal Audits
… work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … (2018M-274) County officials did not seek competition for aggregate purchases from nine vendors totaling … County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop written procedures to help ensure fuel inventories were adequately managed or …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Public Health – 2021 Financial Condition Report
… in February 2021, enrollment surpassed 7 million for the first time in the history of the program, with 7,021,739 … in SFY 2015-16 and rose to more than 728,000 over its first three years, increased by 11.4 percent, its fastest …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthOpinion 2002-3
… district. Town Law §198 sets forth a town board's powers with respect to improvement districts. Subdivision 10 of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate … and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate … Commissioners (Board) consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to determine if the Board … The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project