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Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Berkshire – Town Clerk (2014M-230)
… was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000. Key … to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials maintained …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCenter Moriches Union Free School District – Payroll (2024M-155)
… and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports … events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted … overlapping game times and for dates when there were no games scheduled. Officials did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… or, in the alternative, properly used a valid exception to the competitive bidding requirements set forth in New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Stockbridge Valley Central School District - Information Technology (2019M-13)
… information (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District … Monitor employees’ computer use to ensure compliance with the AUP. Disable user accounts as soon as they are no longer needed. Provide employees with periodic IT security awareness training. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mXI.17 Protest Procedures – XI. Procurement and Contract Management
… Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and … However, even where no appeal is filed with BOC, as part of its review of a contract award, BOC will review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments to Eye Care Providers (2015-S-6) Auditors identified … and revalidating procedures that undermine its ability to ensure that only qualified providers participate in the … for provider enrollment and revalidation were able to obtain Medicaid eligibility under questionable …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Opinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… Thomas P. DiNapoli today announced the promotion of Sylvester (Sly) McClearn to interim director of the New … graduate emerging managers to be mature direct investments by the Fund. More than 20 emerging managers have graduated … Fund holds an annual Emerging Manager & MWBE (minority and women owned business entities) conference to give investment …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… Business Units should look to match the vendor’s Legal name, Doing Business As name, address(es), and TIN. Business Units should also ask …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceState Comptroller DiNapoli Releases Audits
… (DoITT): Controls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3) A top-level domain … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. Auditors found DoITT collected only one of …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… created 10 senior executive positions with annual salaries averaging $75,600 and totaling $756,000 without … two senior executives totaling $77,000 and increased the salaries of all senior executives by 2 percent, totaling … data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardState Agencies Bulletin No. 2129.1
… Payroll Bulletin No. 2129 . Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … Civil Service Employees Association, Inc. (CSEA) and the State of New York, and Chapter 361 of the Laws of 2022, which … evaluated on the day immediately prior to the employee’s retirement effective date and used to determine the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … Civil Service Employees Association, Inc. (CSEA) and the State of New York, and Chapter 361 of the Laws of 2022, which … evaluated on the day immediately prior to the employee’s retirement effective date and used to determine the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether … $27.7 million. Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations Review and amend the …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Comptroller DiNapoli Releases State Audits
… procedures and laws and regulations, but also noted some minor improvements that can be made in each area. New York …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-audits