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State Comptroller DiNapoli Releases Municipal and School Audits
… government and school audits were issued. Roslyn Union Free School District – Information Technology (IT) Equipment … 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Yates County – Court and Trust Funds (2025-C&T-1)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Physical Accessibility to Programs and Services (2025-MS-1)
… local government’s programs and services and have physical access to the facilities where those programs and services … to programs and services at selected buildings, including access to department offices, public meeting spaces and … Access to Services – Such as interior routes, interior doors, signs, seating and service counters. Restrooms – Such …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1State Comptroller DiNapoli Releases Municipal and School Audits
… to Programs and Services (Saratoga County) Of the 562 applicable physical accessibility components reviewed, …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsAllegany County – Court and Trust Funds (2014M-74)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … information subsequently provided by the DOE. About the Program The UPK program was established through Chapter 436 of the Laws of …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programContract Participation of Minority- and Women-Owned Business Enterprises
… and accurately reported its results to the Department of Economic Development. Background Article 15-A of the New York State Executive Law (Law) requires State … not accurately report the results of its efforts; and, in fact, overstated the extent of MWBE participation in its …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOtsego County – Court and Trust Funds (2025-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the treasurer for … of internal controls to account for and safeguard these funds. Key Finding The Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4State Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% … taxpayers equitably because it inappropriately allocated sales tax revenues totaling $1.1 million to the TW funds …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsColumbia County – Court and Trust Funds (2014M-353)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Awarding and Oversight of Statewide Interoperable Communications Grants
… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Contract Participation of Minority- and Women-Owned Business Enterprises
… annual contract participation goals for minority- and women-owned business enterprises and accurately reported program results to the Department of … New York State Executive Law (Law) requires State agencies and public authorities to promote the participation of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesReceiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1522/receiving-your-benefit-and-filing-your-option-electionManagement and Control of Employee Overtime Costs (Follow-Up)
… included in our initial audit report, Management and Control of Employee Overtime Costs ( 2009-S-87 ). … 17, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not effectively manage and control employee overtime costs and we noted numerous …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followNiagara County – Court and Trust Funds (2015M-228)
… foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228State Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Information Technology Services (OITS): Security and Effectiveness of Division of Criminal Justice Services' … February found that OITS did not have established policies and procedures for backup of key division systems. In a …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsReceiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 5 Members
… ERS Tier 5 members under Article 15 Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1523/receiving-your-benefit-and-filing-your-option-electionOnondaga County – Court and Trust Funds (2025-C&T-3)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through … may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Lewis – Records and Reports (2025M-17)
… to, the following: The Clerk did not record $94,400 in Community Development Block Grant (CDBG) funds received and … water district benefited from the general fund subsidies. Bank reconciliations were not prepared for all accounts or properly prepared and reviewed. For 18 of the 45 bank reconciliations (40 percent) we prepared, the adjusted …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17