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DiNapoli: Localities Spending More to Address Climate Change Hazards
… today by State Comptroller Thomas P. DiNapoli. “Climate change poses significant threats to communities in New York. … are shouldering much of the financial burden of climate change as they maintain important infrastructure such as … Smart Communities, a state program addressing climate change. The survey asked respondents to assess their actual …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsOpinion 90-18
… in supplying unit dosage medication services to a county nursing facility are "professional services" exempt from the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18State Comptroller DiNapoli Releases Municipal Audits
… to the town supervisor. The clerk accurately recorded tax collections but did not always deposit collections … timely. Specifically, the clerk did not deposit tax collections totaling approximately $500,000 within 24 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… late, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit of the State … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themCapital Asset Management
… of General Services is adequately overseeing selected State agencies and related entities to ensure that they have … and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Municipal & School Audits
… Specifically, the supervisor did not maintain financial accounting records or present records to the board for audit …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14LaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. … of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key Findings Complete accounting … were paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… other individuals who collected moneys did not maintain records for the funds collected at various fund-raisers. Key … to the Committee and membership. Maintain accurate records for the amount of funds that are collected at all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248EDSS - Create Users and Assign Roles
… “Add User” page. Assigning roles There are a different set of roles available to users. You must determine each user’s …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial report, issued on December 12, 2013, determined that referees did not always … errors. Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… services to approximately 10,000 residents, is governed by an elected five-member Board of Fire Commissioners. … works contracts that exceed bidding thresholds established by General Municipal Law. Discontinue the practice of … and procedures to properly control and monitor overtime by approving and providing justification for overtime prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budgets that included the use of fund balance and reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds are used for related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101York Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… by approximately $1.1 million each year. The reserve plan not formally approved by the Board, did not include the … and formally adopt a comprehensive written policy or plan for establishing, funding and using reserve funds. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210