Search
State Comptroller DiNapoli Releases School Audits
… agreement. Union Free School District of the Tarrytowns – Fixed Assets (Westchester County) The board adopted a fixed asset policy that requires the district business office maintain an inventory of fixed assets and other equipment and property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsVillage of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund … duties within the water operation's accounting function or implement compensating controls. Implement water …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Rivendell School – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualAccountability for Traffic Ticket Surcharges
… accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received … through July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of … its TVBs to manage this administrative adjudication function. There are currently ten TVBs, eight in New York …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesOpinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… their affordability. As part of the State’s commitment to increase and preserve the number of affordable housing …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellMaximus, Inc.
… of the original contract. The services were related to the New York Health Benefit Exchange, and were not subject to … amendments were set up as time and materials plus a profit. The amendments did not include detailed budgets, rate …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incOpinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Streets and Highways (combining two village street departments) -- Water (combining two village water …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… provides adequate oversight of the District’s process for cash disbursements for the period January 1, 2012, to … The Northern Onondaga Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A … service fees. Restrict the online bank account access so that only those with disbursement authority have the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Sheridan – Cellular Phones (2013M-334)
… a Town cell phone, according to the Town Clerk. The Town does not have established written guidelines or documentation … who did not perform any Town functions. Generally, the people allowed to have Town cell service were relatives of … be provided a cell phone, what is acceptable use, and how reimbursement for unacceptable use is to be billed and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… pays Fringe Benefit and Indirect Costs (FBIC), as they are incurred and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds using … FBIC charges for non-capital funds will also be exempt from DOB_KK and will not fail budget check due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOpinion 90-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-1State Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … reflecting the county’s expectations for the use of the money. In addition, the county’s enforcement of occupancy …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 2006-3
… town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… the ACIDA’s internal controls over employee compensation and the approval and monitoring process for certain projects from January 1, … construction of a $760,000 facility with the apparent sole function of housing the Allegany County Departments of Aging …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller DiNapoli Releases Municipal Audits
… – Town Clerk (Albany County) The Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the clerk did not deposit 367 collections totaling $22,586 (46 percent) within …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Auditor," State Education Department, August 2006 "Sample Format for Claims Auditor Report to Board of Education," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references