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Village of Horseheads – Collections (2023M-169)
… [read complete report – pdf] Audit Objective Determine whether Village of … Annually audit the Clerk-Treasurer’s annual financial report and supporting records. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Cayuga County – Court and Trust Funds (2024-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… and to convey the security expectations to vendor(s) and subcontractor(s) through the written contract(s). Any … Finally, local governments and schools should consult New York State Archives 12 guidance prior to entering into …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine … reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to liquidate …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … one-shot revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andFishers Island Ferry District – Financial Operations (2016M-156)
… County. The District was created in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Internal Controls Over Selected Financial Operations
… through June 5, 2020. About the Program SLA is responsible for promoting the health, welfare, and safety of the people … of New York State through issuing licenses and permits for the manufacturing, distribution, and selling of alcoholic … and information are properly managed and safeguarded. For two employees – one current and one former – SLA did not …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… Black lives have been lost or marginalized over the years to racism, intolerance and violence. Too many fathers and … The next step is tangible, comprehensive action. Change to address racial injustice and inequality—whether in law … of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a more just and inclusive path …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … as 10 cities, including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… misconduct, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … such as Pennsylvania and Florida, have addressed this risk by requiring licensees to report new convictions within 30 … oversight. SED officials acknowledged the risks noted by DiNapoli's auditors and cited steps they took to address …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentContact Us
… within 30 days. Your claim reference number is located in the upper right-hand side. Use your claim reference or … For more details on Unclaimed Funds NYS Abandoned Property Law How do I prove an old address? See Required …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usCost-Saving Ideas: Managing Your Travel and Conference Expenses
… When municipal employees travel on business, such as to attend conferences and … Your governing board should provide guidance for managing travel and conference expenses to avoid any problems arising, … Claim Forms Create standardized reimbursement forms, manual or electronic, that are easy to follow. Required …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesVillage of Clayton – Claims Auditing (2021M-81)
… The Village’s procurement policy did not comply with New York State General Municipal Law (GML). Key …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Investment Advisory Committee
… pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment Advisory Committee … Advisory Committee reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… internal control environment and selected expenditures for the period January 1, 2013 through April 30, 2014. Background The East Brentwood Fire District is a … and separate from the Town of Islip, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Circle of Friends – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports CFRs were properly calculated adequately documented and allo
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualNewfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdf