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Capital Asset Management (Follow-Up)
… To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … in capital assets, totaling $120.6 billion as of March 31, 2025, with OGS’ reporting obligation at $20 billion. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District District officials secured the Districts network user accounts established physical controls and maintained inventory records for information technology IT equipment and developed an IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127State Comptroller DiNapoli Releases Municipal & School Audits
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … prenumbered contracts, receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked rentals, collected and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and … in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with … and 11 regional offices throughout the State. Article 6 of the New York State Public Officers Law provides for public …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… Assistance fell short for vulnerable adults in New York City because Adult Protective Services (APS) … Services Programs New Yorkers in Need: Homelessness in New York State … Assistance fell short for vulnerable adults in New York City because Adult Protective Services APS …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortMorristown Central School District – Information Technology (2021M-137)
… District (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials did not adequately manage network user accounts or develop an IT contingency plan that details … written procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Otego-Unadilla Central School District – Information Technology (2021M-178)
… 58 unneeded user accounts. Officials did not provide IT security awareness training. The Board did not adopt a … as soon as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178South Seneca Central School District – Financial Management (2015M-255)
… Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255State Comptroller DiNapoli Releases Municipal & School Audits
… (Suffolk County) Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an … granting, changing and disabling nonstudent network user account access or regularly review the accounts to ensure …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 288
… (SEFA) for the 2002 calendar year Affected Employees All employees Effective Date(s) Payroll deductions for the … U.S. - Use - Gen Deduction Data (Agency) - Update/Display All. Enter the Social Security No. from the authorization …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). Key Findings DHCR …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCapital Asset Management
… Objectives To determine whether the Office of General Services is adequately overseeing selected State … controls in place to safeguard assets and that they are properly reporting capital assets. The audit covered the … To determine whether the Office of General Services is adequately overseeing …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … including $191,253 in potential overpayments. As a result, the city paid employees for time they did not work or accrue. … annual review of the treasurer’s financial records or that all 325 claims paid between Jan. 1, 2023 and May 31, 2024, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Other Bulletin No. 34
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfTown of Galen – Financial Management (2014M-341)
… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage … the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Whitney Point Central School District – Information Technology (2023M-179)
… potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Health Insurance Buyouts (Suffolk County) Although the district’s health insurance buyout program is generally … provide budget status reports, or a monthly accounting of all money received and disbursed, to the board; consistently …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Street and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of Sanitation (DSNY) effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … To determine whether the New York City Department of Sanitation DSNY effectively …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessOversight of the Pesticide Reporting Law
… received under the Pesticide Reporting Law for the period January 1, 2013 through December 31, 2015, and to determine … received under the Pesticide Reporting Law for the period January 1 2013 through December 31 2015 and to determine the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… myriad of systemic problems, including more than $453,000 in inappropriate or questionable staff payments and … excluding the public from board deliberations. “Actions in the Hempstead school district demonstrate a neglect of … to act immediately and address the issues contained in this report.” DiNapoli’s office found a number of payments …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-district