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Village of Watkins Glen – Justice Court Operations (2021M-146)
… cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Wayne Central School District – Property Disposal (2021M-161)
… whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner. … adequate written policies and procedures over disposals of District property. We examined the District’s disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… Determine whether Mount Pleasant Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of North Greenbush – Town Clerk (2017M-132)
… the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money … In 2016, over $13,500 in cash was deposited but not recorded. Remittances to the Supervisor were late ranging … whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited disbursed and reported all money collected …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… did not: Have proper documentation to support that a bus purchase totaling $121,928 was competitively bid. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Valhalla Union Free School District – Network User Accounts (2022M-26)
… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or … to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … necessity. Review the written procedures the District has in place for the process to communicate employee change in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of New Hudson – Tax Collection (2021M-2)
… Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2State Agencies Bulletin No. 1134
… agencies of the process for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. Affected Employees Employees with … Data (Agency) On the Position Data page, insert a row and enter the effective date (03/29/12 for Administration or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and check … were deposited but not recorded in the records. Seven monthly reports and remittances to the Town Supervisor … State Town Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Dutchess County – Contract Monitoring (2023M-142)
Determine whether Dutchess County County officials ensured that contracted vendors provided services in accordance with contract terms and that payments were appropriate and supported
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142City of Newburgh – Budget Review (B21-6-13)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer … four of the City’s collective bargaining agreements are set to expire at the end of 2021. The City faces potential …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Yonkers – Budget Review (B21-6-8)
… and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8City of Newburgh – Budget Review (B23-6-9)
… Lower the estimate for the sale of metered water or pass a resolution to raise water rates prior to the adoption …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B24-6-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7City of Yonkers – Budget Review (B20-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2020-21 and the related justification … operating and debt service funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… “The fact that after decades of the work, the prompt contracting problem has not been resolved and is … the camel’s back’ for many.” The 1991 Prompt Contracting Law was intended to help expedite contracts and reduce the … State agencies should pay any interest due with the first payment under a contract to help NFPs avoid cash flow …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… the provisions of the Single Audit Act and set forth standards for obtaining consistency and uniformity among … level of Federal financial assistance. A Single Audit (i.e., one audit of the entire entity) performed under the Act … by the General Services Administration (GSA) and can be found at SAM.gov . All Award recipients are required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984CUNY Bulletin No. CU-867
… is to provide agency instructions for processing the CUNY 2026 rate increase for employees in the Elevator Mechanic … in a memorandum from Carmelo Batista dated January 07, 2026, provides for increases to the hourly rate effective 04/18/2026. Effective Dates: The 2026 rate increase for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-867-cuny-2026-rate-increases-elevator-mechanic-titles