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State Comptroller DiNapoli Releases Audits

… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide … The Chart of Accounts COA is the foundation of the Statewide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

State Comptroller DiNapoli Releases School Audits

… buildings acquired during the audit period rather than leasing them. South Buffalo Charter School – Employee …

https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-audits

Westfield Academy and Central School District - Financial Management (2018M-67)

Westfield Academy and Central School District Financial Management 2018M67

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Hubbardsville Fire District - Board Oversight (2018M-107)

… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Three Town Fire District - Board Oversight of Financial Activities (2018M-106)

… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. … does not conduct a comprehensive audit of each claim prior to payment. Forty-three disbursements totaling $139,303 were …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Lake Placid Central School District – Investment Program (2023M-94)

… and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

South Otselic Fire District – Financial Activities (2022M-169)

… properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… employees do not have a prohibitive conflict of interest in Town contracts. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Pine Valley Central School District - Financial Management (2019M-35)

… by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance … balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Opinion 88-8

… applicable and the officer or employee has the power or duty to: (a) negotiate, prepare, authorize or approve the … and unenforceable (General Municipal Law, §804). Further, section 805 of the General Municipal Law provides that any … (General Municipal Law, §801; Town Law, §176[4-a], [9]). General Municipal Law, §802 contains several exceptions …

https://www.osc.ny.gov/legal-opinions/opinion-88-8

X.1 Overview – X. Guide to Vendor/Customer Management

… Vendor ID to each Business Unit when conducting business. CUSTOMER The New York State Customer File is a centralized repository of customers used … Units and Revenue Contracts Entities. The Centralized Customer File facilitates the Office of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overview

A Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)

… As a member of the Retirement System, you are covered by a plan that … This publication explains some of those benefits and the services available to you as a member of our system, … Benefits you will receive at retirement if you meet the service and age requirements (service retirement …

https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoli