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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. … Determine whether the Village of Riverside …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli Issues Report on Transparency of Village Fiscal Activities
… P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with financial … public accountants (CPAs) for fiscal year 2023, the CPA audits were not completed in a timely manner, with the CPA audits presented to the two boards nine and 16 months after …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131DiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling … 2023 to January 2024, more than four times the rest of the nation. The large spike was driven by New York City … by Glens Falls, Saratoga and the surrounding counties. The number of homeless children increased from 20,299 in 2022 to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkBiography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Area Payments Credit Card Reconciliation Purchasing Employee Expenses Receiving Evidence and Record Retention … Agencies should access reports in the Statewide Financial System’s (SFS) Analytics to obtain data. The Internal … meet bulkload processing criteria. Agency’s accounting system uses the accounting codes and chart of accounts as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processTown of Elbridge – Payroll and Leave Accruals (2024M-141)
… employee leave accruals. Key Findings Town officials did not ensure that all payroll payments were accurate, supported … that affect leave accrual records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Oversight of Juvenile Detention Facilities (Outside New York City)
… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or disposition … facilities to provide assurance they are operated in good condition, meet certain environmental and safety …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityTown of Perth – Supervisor’s Records and Reports (2024M-149)
… his records for audit, as required by New York State Town Law Section 123. The issues identified may have been detected …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Contact the Division of Local Government and School Accountability
… [email protected] Regional Offices Technical Assistance is available at any of our Regional Offices [pdf] Binghamton …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Employee Travel Expenses (2012-S-95)
We recently audited the travel expenses of three employees of the Department of Taxation and Finance (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s95.pdfSelected Employee Travel Expenses (2012-S-78)
We recently audited the travel expenses of 23 employees of the Department of Corrections and Community Supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s78.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up) (2017-F-4) 30-Day Response
To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f4-response.pdfReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfComptroller’s Fiscal Update: Review of the SFY 2013-14 Executive Budget Amendments and Impact of Federal Sequestration, March 2013
On February 21, the Executive submitted final amendments to the proposed budget, to supplement the 21-day amendments previously released.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-amendments-2013-14.pdf