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Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… funds and to examine internal controls over the Town’s Justice Court’s financial activity for the period January 1, … governed by an elected five-member Town Board, operates a Justice Court with two elected Justices. Budgeted … fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or month-end …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Independent Oversight: OSC's Contract Review Safeguards Public Funds
… money effectively and efficiently. One way the Office of the State Comptroller (OSC) exercises this responsibility … was completed in an average of just 5.3 days in 2021. A bill to statutorily restore certain OSC oversight authority … of Days for OSC Transaction Review – Calendar Year 2021 Type of Transactions Number Average Days for Review …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… the situation. Fredonia Central School District – Lead Testing and Reporting (Chautauqua County) District … not have a sampling plan to identify all water outlets for testing or exemption. District officials also did not have a … the lead levels of the 178 water outlets not sampled for testing, auditors were unable to determine whether officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… Moreover, DFTA did not ensure providers were paid only for meals that were actually delivered and allowed a 3% … 2 years after the start of the pandemic—HCR had obligated only about $98 million of the $127 million in CDBG-CV grants …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-270
… days served in the calendar year for Judges who serve only part of the year at one salary; or The composite … calendar year at more than one salary and Judges who serve only part of the year at one or more than one salary are also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… are providing the required services for students learning English, according to an audit released today by State … New York City were providing the required services to English Language Learners (ELLs). "New York can do a better … job when it comes to helping students who are learning English and close the achievement gaps — including lower …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsOpinion 88-66
… to the general principles discussed above. January 6, 1989 Matthew R. Fletcher, Esq., Attorney for School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… of their CRF payments ($34 billion; see Figure 1). Only 12 local governments had utilized more than 50 percent …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Unified Court System Bulletin No. UCS-322
… MC (Bargaining Unit 86) or unrepresented (Bargaining Unit CT or 88), collectively referred to as Salary Administration … and Unrepresented employees in Bargaining Units 86, 88 and CT. Article 2, Section 37.3 of the New York State Judiciary … and Unrepresented employees in Bargaining Units 86, 88 and CT. Affected employees may be entitled to a new salary and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsNYC Schools Underreporting Bullying and Harassment
… An audit released today by New York State Comptroller Thomas P. DiNapoli found the NYC … and ensure this law is properly implemented throughout New York State. All students deserve the same opportunity to … DiNapoli and other government leaders monitoring New York state schools’ compliance with the DASA.” “Education …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects lacked calculations of … stated in their applications. Key Recommendations Develop CBA ratios that provide for measurement of project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Alfred – Information Technology (2017M-236)
… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Accounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSeaford Fire District – Length of Service Award Program (2014M-319)
… 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, … approximately $2.5 million. Key Findings The Board did not adopt adequate policies for tenant rent collections to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Saugerties – Justice Court Operations (2015M-47)
The purpose of our audit was to examine internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mTown of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215