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Chateaugay Central School District – Leave Accruals (2016M-149)
… was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The cumulative effect of these errors is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Opinion 2000-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … For purposes of article 18, a "contract" includes any express or implied claim, account or demand against or … self-interest, partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the … The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Elba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases Audits
… Buildings (2018-S-62) OGS has developed targets and plans to contribute toward EO 88 and complied with the guidelines. However, OGS relied on one project to provide the majority of its energy savings. This project … and community advocates because of health concerns related to the burning of natural gas, and its implementation is …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … more than 70 educational and administrative services to its component districts, is governed by a 15-member Board … BOCES officials did not establish adequate procedures to ensure separation payments are accurate. Two employees …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Lockport Public Library – Claims Processing (2015M-192)
… that received its charter from the Board of Regents of the New York State Education Department in 1893. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Arkport Central School District – Payroll (2016M-338)
… in Steuben County. The District, which operates one school with approximately 480 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… was to assess the financial operations of the Commission for the period January 1, 2014 through May 7, 2015. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsState Comptroller DiNapoli Releases Audits
… of Temporary and Disability Assistance – Controls Over the Empire State Supportive Housing Initiative (2022-S-34) The Empire State Supportive Housing Initiative’s (ESSHI) goal is …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsOpinion 2004-8
… corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded … Village of Weedsport 1 General Municipal Law §6-p also does not provide authority for the proposed reserve fund. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-10
… of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with … at the time of submitting the voucher or upon demand after audit of the voucher, the municipality shall deduct the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Community Development Block Grant – Federal Funding and New York
… of functions, including administration and emergency repair (see Figure 1). Impact The City’s planned subsidy to … projects, Local Law 11 façade improvements and to repair damage caused by Hurricane Ida and Hurricane Sandy. In … about 95 percent of HPD’s planned costs for emergency repair programs to correct hazardous housing conditions. The …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantAccounts Payable Advisory No. 29
… over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - … Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationIndividuals with Disabilities Education Act – Federal Funding and New York
… of most federal education aid, including IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary … FY 2025, NYSED allocated $302 million in IDEA funding to New York City; This does not include $44 million to be …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actState Comptroller DiNapoli Releases Municipal Audits
… police officers were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsSaratoga County – Financial Condition (2013M-235)
… appropriations for the 2013 fiscal year adopted budget are approximately $234 million, funded primarily by real … funded primarily by resident service revenue and interfund transfers from the general fund. Key Finding Even though the … nursing home) have shown negative trends from 2010 through 2012. The negative financial trends realized by the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Galen and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221