Search
Bradford Central School District – Claims Auditor (2022M-157)
… We reviewed 74 claims totaling approximately $3 million and found that: 70 claims totaling $2.96 million did not … Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges … for GST BOCES service charges. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Accounts Payable Advisory No. 72
… processing voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional award payment and land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the documentation …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsMcLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296State Comptroller DiNapoli Statement on Governor's Resignation
… as we battle the ongoing impact of COVID-19. My team and I stand ready to assist incoming Governor Hochul as we move the … as we battle the ongoing impact of COVID19 My team and I stand ready to assist incoming Governor Hochul as we move the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignationState Agencies Bulletin No. 2143
… of Transportation, the Division of State Police, and the Office of Parks, Recreation, and Historic Preservation who meet the eligibility criteria … Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 2244
… taxes. The payment will be reported on the employee’s Form W-2 in Box 14 using code UTA (Uniform/Tool Allowance). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentMasonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Opinion 92-5
… use is public in nature, it may not be accomplished in violation of article VIII, §1 of the State Constitution. … , 76 AD2d 392, 430 NYS2d 847). Accordingly, there is no violation of article VIII, §1 if municipal or school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-5State Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … needed to process SNAP applications correctly and in a timely manner. Department officials also did not have …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsMount Morris Central School District – Claims Auditor (2022M-131)
… had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Fire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationPayroll Improvement Project Bulletin No. PIP-017
… to inform PayServ users who experience errors, are unsure how to complete transactions, or who need assistance with PS Queries that have been renamed how to get help immediately after the upgrade to PayServ 9.2. … actual outcome the date and time the issue was encountered a screenshot of the page, including the navigation path or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mOpinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County Law, … which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… lacked some or all the recommended components, including how to access crisis support and recognizing warning signs … personnel are often the first to notice if a student is having mental health challenges, and they need effective … and communities. Unfortunately, my office has found much of this vital training is not taking place. School …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffOpinion 88-7
… that an appropriation for debt service must be used to make the debt service payments even though surplus bond … former Town Law, §115 and which authorizes a town board to make additional appropriations or to increase existing …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Special Disability Benefits – Police and Fire Plan
… disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefits