Search
Opinion 96-1
… BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of … balances for the town-outside-village general and highway funds continued to be reported in the town-wide funds. City …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… urged the city to put a substantial portion of the surplus funds into reserves and protect itself against uncertainty. … expectations, but it would be wise to set aside surplus funds to withstand future budget volatility,” DiNapoli said. … windfall now and systematizing an approach for depositing funds during periods of fiscal strength would give the city …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Eastchester Union Free School District – User Accounts and Information … budget prepared by an accounting firm. Oceanside Union Free School District – Monitoring Internet Use (Nassau … websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsIX.9.C Transfer Procedure – IX. Federal Grants
… to approve the transfer of federal grant funds to a state fund. The following information must be provided in the … will record a charge against the project within the projects module. The transaction will be included in any … Questions Please direct questions regarding federal projects to the Bureau of State Accounting Operations at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… and residents in need in a scheme that allowed Hoffman to steal over $48,000 in housing authority funds,” DiNapoli … and protect the programs that HUD beneficiaries rely on.” New York State Police Acting Superintendent Steven G. … allegedly submitted over $1,000 in false reimbursements. Through her role as the accounts payable bookkeeper, Pais …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedXI-A.2 Purchase Requisitions – XI-A. Purchasing
… a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with a General … to the New York State Procurement Guidelines . Preferred Source, Centralized Contracts and Discretionary Purchases … Requisition to initiate purchases from (i) a preferred source, (ii) a centralized contract, and (iii) vendors for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… timely deposits, the village has an increased risk that funds could be lost or misappropriated without detection. … the timeframes established by state law. As a result, funds were not provided to finance town and county operations … and county treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the county clerk’s …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… of the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water … address lead service line replacement as it relates to the funds announced by Governor Hochul earlier this year and … the state by unlocking millions in state and federal funds,” said Troy Mayor Carmella Mantello . “We have already …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli: Monster Beverage Needs To Diversify Board
… has taken the opportunity to hold broader governance reform discussions with firms where he has filed diversity … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify that all court-ordered deposits had …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249City of Amsterdam – Records and Reports (2013M-266)
… of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March … The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes five Alderpersons. The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Wellsville Central School District – Financial Management (2017M-159)
Wellsville Central School District Financial Management 2017M159
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Management of Cash and Investments
… Purpose To determine whether the Metropolitan Transportation Authority effectively managed … City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor … capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… These procedures should include timely submission of Expense Reports, and procedures for ensuring an employee does … salary or other monies due him/her. Travelers must account for a travel advance upon completion of the travel … an agency’s petty cash account or through the Travel and Expense module. For advances issued in the Travel and Expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and not use the principal of the Foundation investment account. Require a monthly cash flow statement to assess the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285