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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… intact and in a timely manner. Complete proper monthly bank reconciliations for all ECA and scholarship accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … could have reduced the District’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14LaFargeville Central School District – Financial Condition (2016M-216)
… Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Alden – Town Clerk/Tax Collector (2024M-106)
… in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report includes 11 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106DiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… to improve how it informs the public of potential hazards in public drinking water systems and ensure proper actions … "Safe drinking water is a basic need and, as we learned in the wake of widespread problems in Hoosick Falls and Newburgh, the state must step up its …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Croghan – Financial Management (Lewis County) The board adopted budgets that … operating deficits. Village of Mill Neck – Financial Management (Nassau County) The board has not established … and accountability analyses. Town of Tyrone – Financial Management (Schuyler County) Town officials have not …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1How the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for … For purposes of the CSP, the normal annual contribution is the employer’s total invoice, excluding payments for group … established by the law enacting the CSP. NYSLRS determines what an employer’s contribution would be using the graded …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksXI.17 Protest Procedures – XI. Procurement and Contract Management
… Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State Comptroller should not … advise in their solicitation documents of the opportunity for an unsuccessful offerer to seek a debriefing 3 , notify … with the public contracting entity. However, an interested party may file an initial protest with OSC’s Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresState Agencies Bulletin No. 760
… user and any Public query associated with their agency code that the user runs. (Most Public query names begin with an agency code.) Refer to the final sections of this bulletin for: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/760-renaming-ps-queries-preparation-payroll-system-upgrade-peoplesoftLGAC - Archive of Prior Meetings
… of Directors on March 5, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance Committee … of Directors on January 9, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsOrleans County – Department of Social Services (2012M-222)
… documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … child care was only provided when the client was at work or school because DSS does not require individuals to submit … for all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementCassadaga Valley Central School District – Financial Condition (2013M-249)
… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the … balance that the Board appropriated as a funding source in the general fund budgets for the same five-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … or request quotes to provide assurance the District is receiving the lowest possible price. Properly approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Selected Financial Management and Administrative Practices
… any residual value to estate beneficiaries. Any unclaimed funds are remitted to New York State after the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesLocal Government Interactive Data
… … This interactive data visualization allows the public to view and analyze a tenyear window of New York State local …
https://www.osc.ny.gov/local-government/interactive-dataDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her … were brought to light during an audit and investigation by State Comptroller Thomas P. DiNapoli’s office. Barnes, 44, … costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor Linden …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… by 2022. The full op-ed is below: It takes big money to run for political office in New York, especially for … and open the path. After years of proposals falling to the wayside, New York finally has taken a significant step … The commission has held hearings around the state to collect ideas on what changes might work. Some of the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openHigher Education – 2023 Financial Condition Report
… nationwide in Spring 2023, according to the National Student Clearinghouse. Costs and Financial Assistance … percent, for the United States overall. The percentage of student loan debt balance in New York State that was 90 or …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education