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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… was to examine the internal controls over the District’s financial operations for the period January 1, 2012, to March … and code of ethics policies, it has not adopted an investment policy, as required by statute. The Board also has … Board minutes do not consistently indicate the approval to pay these claims, which would provide a record to support the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… , Noise in New York City Neighborhoods , released today by State Comptroller Thomas P. DiNapoli. The report maps …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two … chain, depending on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOverview – Information Technology Contingency Planning
… of your organization’s computerized operations. Larger organizations may need a suite of plans that go by many …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewCompliance With Freedom of Information Law Requirements (2020-S-12)
To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s12.pdfOversight of the Early Intervention Program
To determine whether the Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25-response.pdfMonitoring of Select Programs (2020-S-47)
To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… - pdf] Audit Objective Determine whether the Dover Union Free School District (District) used District resources to … did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newState Agencies Bulletin No. 618
… Code used by the PayServ system has a particular work schedule. This work schedule default is either YYYYYYY which cannot be changed or … NYYYYYN which may be changed in some instances. The work schedule is used to determine the prorated daily rate of pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codePort Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 through … of December 31, 2012, Finance had a total of $295,394,265 in two accounts. Key Findings Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… progress funding its capital programs and has tried to limit the strain on its operating budget from debt service … threaten its financial future and debt profile, according to State Comptroller DiNapoli’s annual report on the MTA’s … helped the MTA shore up its capital programs and plans to bring the system into a state of good repair, but it could …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… the 2019 budget, according to a report issued today by State Comptroller Thomas P. DiNapoli. "New York City’s … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… procuring services to encourage competition. Ensure that all leases and contracts are in writing and provide adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationOpinion 89-58
… and, if so, whether the use of the facilities in the new district may be limited to the owners of property within … and if so whether the use of the facilities in the new district may be limited to the owners of property within …
https://www.osc.ny.gov/legal-opinions/opinion-89-58State Agencies Bulletin No. 1038
… Purpose To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town … records to the bank statements monthly and follow up on any differences. Ensure that the annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsTown of East Hampton - Budget Review (B21-7-11)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … years, we recommend that the Town carefully consider how much it sets aside as a cushion against unforeseen events (e.g., …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Oxford – Financial Condition (2024M-135)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135