Search
Albany City School District – Separation Payments and Information Technology (2012M-251)
… Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery … to ensure that the computer system could be restored in a timely manner. We also found that the District has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… fund primarily because it repeatedly under-estimated revenues. As a result, at the end of 2012, fund balance in … funded, resulting in the general fund having to make interfund loans to these districts to support their … be maintained in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Town of Middlebury – Purchasing (2013M-212)
… bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved approximately … $424, which was from the vendor who quoted the lowest price. In 2012, the Highway Superintendent purchased air, oil …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212State Comptroller Thomas P. DiNapoli Statement on New State Budget
… cases remains high in New York but the accelerated pace of vaccinations and job growth in many sectors indicate an … collections, and will make combined state and local rates for New York City high-income earners the highest in the … offer relief to New Yorkers and small businesses who need it, including workers who have been excluded from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetInternal Controls Over Selected Financial Operations
… financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded. The … September 16, 2019. About the Program DMNA manages the State’s military forces, which are composed of the New York … who no longer worked for DMNA and lack of follow-up on unsubmitted support for credit card purchases that were …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … from 2012 through 2014 totaling $266,000. For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Agencies Bulletin No. 2237
… Purpose: To notify agencies of changes to the file, provide the new file layout, and testing information. Background: The master file is created after the confirmation of each pay cycle and … To notify agencies of changes to the file provide the new file layout and testing information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of … today. For the three-month period ending June 30, Fund investments returned an estimated 5.46%. “Financial … The estimated value of the New York State Common Retirement Fund Fund was $2839 billion at the end of the first quarter …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterOtsego County – Court and Trust Funds (2025-C&T-4)
… Treasurer’s custody that he should have turned over to the State Comptroller as abandoned property. Before our review … with the Otsego County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of abandoned property. By the end …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Comptroller DiNapoli Releases Municipal Audits
… were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Newstead Fire Company –Internal Controls (2014M-92)
… 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… created in 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… timely records and submits monthly and annual financial reports to the Executive Committee. Consider using credit cards in place of debit cards. Ensure … direct cash payments to members from the foreign fire insurance account. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131