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Village of Akron – Selected Financial Activities (2016M-133)
… of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … The Clerk-Treasurer did not maintain complete or accurate accounting records and reports. The Village had insufficient …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133State Comptroller DiNapoli Releases Audits
… of General Services (OGS): Compliance with Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up) … majority of its energy savings. OGS also needed to develop a contingency plan to replace the project and to continue … Plans (2018-S-33) There is room for improvement in how the MTA’s three self-insured agencies administer workers’ …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
audit, school, burnt hills-ballston lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/burnt-hills-ballston-lake-central-school-district-2023-88.pdfTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/floral-park-bellerose.pdfDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… Fire Department with the New York State Police in 2024 to look into allegations of theft. They found Storrs … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli Wayne County …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution from … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfSelected Financial Management Practices (Follow-Up)
… ( 2013-S-56 ). Background Our prior audit found the Hudson River Park Trust (Trust) needed to improve its practices related to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… ensured financial activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials … did not ensure financial activities were properly recorded and reported and funds were safeguarded, which hindered their …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mIX.7.K Record Retention – IX. Federal Grants
… matters. Documentation of final acceptance by grantor and closure. Any other information that may be deemed relevant in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type … a listing of funds under the Budgetary (or “cash”) basis, see section XV.15 of the GFO, Fund Classification Manual. … 30600 Energy Conservation Thru Improved Transportation Bond Fund 30610 Park and Recreation Land Acquisition Bond …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrComptroller DiNapoli Releases Municipal Audits
… , Village of Bellerose , Village of Brushton , Town of Day and the Limestone Volunteer Firemen Inc . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) Expenditures were accurately recorded in the accounting records, however, monthly reports contained …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsSchool District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsUnified Court System Bulletin No. UCS-356
… Allowance Payment and Uniform Blazer Allowance Payment will be processed in a separate check dated 06/18/2025. There … to 11/30/2025, may receive the June 2025 payment upon the return from leave. OSC Actions: New Time Entry Codes OSC has … Code: UBA Amount: $682.50 – NU S9 OSC will notify the OCA when processing is complete, so agencies can begin updating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… County’s Court Arraignment Procedure before Judge Marsha Williams. She is due back in court on March 22nd. The charges …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesOpinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and … board member who is employed as a sales representative for a corporation which holds State and county contracts … or stockholder (General Municipal Law, §800[3],[c],[d]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Oversight of Juvenile Justice Facilities
… ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit covered … conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., depression, anxiety) youth may … entering juvenile justice programs often have a history of medical neglect. We reviewed admission files for 101 youth at …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilities