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Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or … and invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 … former transfer station Manager’s (Manager) remittances to the Town Clerk (Clerk) exceeded the amounts recorded in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this transition and to make government …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… does business with. This capability allows State agencies to group vendors according to category, type, qualifications, etc. Currently, there are … classifications may apply. For more information, refer to Section 4.A - Vendor Classifications of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-44
… member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an … firm and that his duties with the firm do not require him to work within the town. You further state that this … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the time employees worked. Once the district transitioned to using a fingerprint time clock it resulted in less … appropriated more than $4.7 million in fund balance to finance appropriations. This has resulted in a dramatic …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsIndustrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 96-10
… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … 2 of section 6-g authorizes a board of fire commissioners to establish a capital reserve fund to finance all or part of the cost of, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 88-23
… the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock and (b) as employee … is not affected by such contracts. There is no exception to the conflict of interest provisions of General Municipal … entered into in emergency situations. This is in reply to your letter asking whether a newly-elected village …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… "The Procurement Opportunities Newsletter," is intended to ensure the integrity of the state procurement process by … notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 … by law. The statute also provides for exemptions to be granted to the Contract Reporter advertising …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the claims were for appropriate purposes, only five claims included evidence …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. Clinton Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2000-24
… may enter into a municipal cooperation agreement pursuant to General Municipal Law, article 5-G for the provision of … may enter into a municipal cooperation agreement pursuant to General Municipal Law, article 5-G (§119-m et seq.) for … has the power by any other general or special law to provide, perform or exercise, separately (General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Comptroller DiNapoli Releases School Audits
… , Newark Valley Central School District and Questar III BOCES . “In an era of limited resources and increased … monitored long-term capital and financial plans. Questar III Board of Cooperative Educational Services – Purchasing …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1872
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … Employees in Bargaining Unit 03 on 10/01/2020 are eligible to receive the 2020 CSEA OSU Work-Related Clothing Allowance … at least nine continuous months at half-time or greater to be eligible. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilIX.6.B OSC Draw Procedures – IX. Federal Grants
… date, expenditures collected against an award linked to a customer contract with a status of “ACTIVE” will … the Grant Award and Customer Contract Modules within SFS to ensure reimbursement funds are drawn against the correct … of funding in the relevant federal draw systems. Failure to ensure attributes are correct could result in inaccurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresState Comptroller DiNapoli Releases Audits
… (“guns” spelled backward) grant program contracts reviewed to ensure that the related grant expenses were supported and … the contracts. Auditors identified one exception related to documentation of the authorization or receipt of … DoITT entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 1967
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Employees in Bargaining Unit 03 on 10/01/2021 are eligible to receive the 2021 CSEA OSU Work-Related Clothing Allowance … at least nine continuous months at half-time or greater to be eligible. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilOpinion 90-26
… in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the project, the fire district may, subject to referendum requirements, repeal the original bond … Law provides, among other things, that if bonds are to be authorized for a specific object or purpose, the bond …
https://www.osc.ny.gov/legal-opinions/opinion-90-26