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Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … 22, 2015. Background The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization … BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyArkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Thomas P. DiNapoli released the following statement today on the MTA's July financial plan: “The Metropolitan … (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program … Thomas P DiNapoli released the following statement today on the MTAs July financial plan …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planCUNY Bulletin No. CU-161
… 19, the agency would use Z58. The earns codes must be used in the same manner as the original codes. Submit codes … Actions The eligible Time Entry Codes will be available in the Time Entry drop down box for each employee. All Additional Pay earns codes will be in the drop down box on the Additional Pay panel. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition … a vendor with the unilateral right to terminate a contract can create a situation in which all vendors are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsVillage of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Schaghticoke – Budgeting (2013M-239)
… The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … because they relied on unexpended surplus funds to finance recurring expenditures. The cost of operations is not … user fees if unexpended surplus funds are not available to finance operations in subsequent years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Comptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Lyndon – Purchasing (2013M-149)
… Findings The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution … stating that although it is understood that the Town is required to have written policies, the resolution directed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149DiNapoli: Tax Cap Below Two Percent
… Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentMedicaid Program – Improper Medicaid Payments to a Transportation Provider
To determine whether Medicaid made inappropriate payments to a transportation provider The audit covered the period from September 26 2012 to December 31 2016
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerControls Over Selected Expenditures (Follow-Up)
… grants to VAPs that serve crime victims and assists sexual assault survivors by directly reimbursing State-licensed … Reimbursement Program is designed to ensure that sexual assault survivors are not billed for FRE services. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… racial diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense success for a … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonCity of Fulton – Audit Follow-Up (2021M-184-F)
… were unable to readily determine the complete financial history and position of individual projects or determine the … with deficits totaling $95,177 that require additional funding. The audit included 12 recommendations to help City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… non-student network user accounts or develop a written IT contingency plan. As a result, the District’s risk of unauthorized network access was increased, and it risked losing important data and suffering a serious … non-student network user accounts and develop a written IT contingency plan. Background The District serves the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2010 through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Plainville Fire District - Audit Follow Up (2021M-31-F)
… Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-f