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Virtual Currency Licensing (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Virtual Currency Licensing Report 2022S18
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followManagement of Energy Consumption (Follow-Up)
… energy consumption. OCFS now retains energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followRoslyn Union Free School District – Cash Receipts (2016M-241)
… Eight of 30 receipts we tested were held between 11 and 30 days before being deposited in the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Germantown Central School District – Payroll (2023M-3)
… processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) … wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… not provided to all employees. Of the 20 total individuals we tested (14 selected employees and all six elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of goods or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mHoosick Falls Central School District - Financial Condition Management (2019M-159)
… overestimated appropriations from 2015-16 through 2018-19. We project appropriations were estimated more reasonably in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementVillage of Yorkville – Budget Review (B3-13-7)
… on the results of our review, except for certain matters, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Green Tech High Charter School – Payroll (2023M-157)
… report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid … Determine whether Green Tech High Charter School School officials accurately paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Niagara County – Court and Trust Funds (2015M-228)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… was at risk of losing aid totaling $391,494. However, once we informed officials of this risk, the School Business …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidLyon Mountain Fire District – Cash Disbursements (2017M-2)
… Key Findings Of the 36 disbursements for claims that we reviewed, two were not audited or approved by the Board. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2New York State Comptroller DiNapoli Statement on Martin Luther King Day
… Luther King’s life mission was to bring equal opportunity for all people in employment, education and civic life. His … Today, let's remember his amazing work, legacy and hope for a bright future for all. … Luther Kings life mission was to bring equal opportunity for all people in employment education and civic life …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Capital Planning
… Other Related Audits/Reports of Interest New York State Canal Corporation: Infrastructure Inspection and Maintenance …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningComptroller DiNapoli Releases Municipal Audits
… Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the … and online payments with approved abstracts. City of Long Beach – Budget Review (Nassau County) The significant revenue … Carthage Water Pollution Control Facility City of Long Beach Oneida Public Library Village of Quogue and the Shelby …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2137
… will no longer be available for payroll charges. Effective Dates: Administration paychecks dated July 5, 2023, and … effective the beginning of the pay period for the check dates listed above. Examples of these dates are as follows: Inst Cycle 07/13/2023 Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2030
The purpose of this bulletin is to inform agencies that position pools andor chartfield strings in PayServ may require updates for lapsing
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-events