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Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (municipalities - … MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to request information for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-60XI.17 Protest Procedures – XI. Procurement and Contract Management
… not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public contracting entity’s mission while protecting the interests of the State … the legal and/or factual basis of a public contracting entity’s contract award. Public contracting entities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Launches Audits on School Safety
… proactive, not reactive. That's why we need to take a hard look at the state of school safety in every school and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 93-12
… advance payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County … to have stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overSUNY Bulletin No. SU-244
… Purpose To provide SUNY agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the … To provide SUNY agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementState Comptroller DiNapoli Releases School District Audits
… Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to … accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … all responsible parties and ensure that it is periodically tested and updated as needed. The plan should focus on …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Comptroller DiNapoli Releases Municipal Audits
… – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not … County) The justices did not always ensure money due to the court was collected, deposited, recorded and reported … the auditors’ review. In addition, officials did not have a written contract with the town’s IT provider that …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOversight of the STEM Incentive Program
… and regulations, and whether HESC has only made payments on behalf of recipients who are in compliance with Program … 1, 2014 to July 23, 2018. Background HESC administers 27 State scholarship and loan forgiveness programs (including … The Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCity of Cohoes – Purchasing (2014M-192)
… policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively … about the use of State and County contracts. Ensure that City officials and employees comply with the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Cincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hortonville Fire District – Financial Reporting (2014M-188)
Hortonville Fire District Financial Reporting 2014M188
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained … position by adopting realistic budgets, establishing a fund balance policy and developing long-term financial and … is located in Montgomery County and is governed by a five-member Town Board. Budgeted appropriations for 2017 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate … and update the bylaws, or adopt policies and procedures, to establish internal controls and provide guidance for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… November 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The … and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should develop a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… time records and require all supervisors to approve and sign time records. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Broome County – Financial Condition (2017M-187)
… in fiscal years 2014 through 2016. County officials have not adopted any specific fund balance policy that states minimum levels of fund balances that should be …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187