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Village of Richmondville – Disbursements (2012M-178)
… audit. There is a lack of segregation of duties within the payroll and disbursement processes and only limited oversight … and Second Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside of the payroll process verifies that all employees are paid at …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Wage Subsidy and Transitional Employment Programs (Follow-Up) (2017-F-1)
To assess the extent of the implementation of the two recommendations from our initial audit, Wage Subsidy and Transitional Employment Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f1.pdfVillage of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-bay-2022-30.pdfTown of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/butternuts-2021-94.pdfNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… Thomas P. DiNapoli today announced that American Electric Power (AEP), one of the largest carbon emitters in the … Despite President Trump's plan to rescind the Clean Power Plan, corporations know a transition to a lower carbon … renewable resources and advanced technologies to make its power grid more efficient and decentralized. In its American …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsOversight of Afterschool and Summer Youth Employment Contracts
… We found 168 of the participants never reported to the job placements. These openings were never filled. We identified at least $19,239 in …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsCompliance With the Safe Schools Against Violence in Education Act (Follow-Up) (2016-F-2), 30-Day Response
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Complian
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f2-response.pdfXVI.3.A Financial Statements – XVI. Financial Reporting
… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsVI.1.A Budgetary Chartstrings – VI. Budgets
… Statement Revenue & Other Financing Sources 30000-39999 *Taxes – PIT 30100-30199 *Taxes – Business 30200-30299 *Taxes – Consumption/Use 30300-30399 *Taxes – Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Police Bulletin No. SP-43
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers … following information: Earnings Code: EPA Effective Date: 5/24/01 OT Effective Date: 5/24/01 Annual Additional Earnings: $250, $500, or $750 Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… million. Key Findings The bookkeeper accounted for all waste water capital project activity in the sewer operating … Ensure that the bookkeeper properly accounts for the waste water treatment project separately from the sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses2024-2025 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2024 through September 30, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/annual-report-on-audits-2024-2025.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdf2008AB State of New York General Obligation Bonds, March 2008
The Series 2008A Tax-Exempt Bonds and the Series 2008B Taxable Bonds (together, the “Bonds”) will be issued as registered bonds and, when issued, will be
https://www.osc.ny.gov/files/debt/pdf/2008AB-official-statement.pdfA Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving (2016-D-1)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest publ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1.pdfContinuity of Operations Planning (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followCity of Lockport – Budget Review (B22-1-8)
New York Office of the State Comptroller, City of Lockport Budget Review 2022
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lockport-budget-review-b22-1-8.pdfCity of Troy – Budget Review (B22-5-7)
New York Office of the State Comptroller, City of Troy Budget Review 2022
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/troy-budget-review-b22-5-7.pdf