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Auditors
… audits ensure government operations are run efficiently and effectively for the benefit of all New Yorkers. … programs that touch every aspect of our lives, including public health, education, the environment, State and local … Finance, Mathematics, Engineering, Criminal Justice or Statistics or Bachelor's or Graduate degree including 24 …
https://www.osc.ny.gov/jobs/auditorsNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… The Governor’s commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for future unforeseen events. “ State revenue is running well ahead of projections , and the proposed …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… thank Westchester County District Attorney Rocah’s office for aggressively pursuing this case.” “Our office is …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessCentral Islip Union Free School District – Financial Management (2013M-380)
… the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt … Discontinue the practice of adopting budgets that result in the appropriating unexpended surplus funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town was not reimbursed equitably for shared service costs related to the IMA and the operating …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … agreements (IMAs) with its component districts for the operation of its adult education programs. BOCES … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… were made directly out of the concession stand bank account and were not reviewed and approved by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Travel Advisory No. 11
… the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … in which the Due State was created XIII.9 Allowed Values for Processing Payments in SFS - Expense Types Added the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report … of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fWhat to Report – Legacy Reporting
… but do not take contributions from salary earned in excess of the Governor’s annual salary. For the current amount, … Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … Municipal Law (GML) Section 207-a and 207-c payments *As of July 1, 2019, public safety overtime that is paid by a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port … County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political spending. … The shareholder proposals filed by the Fund ask companies for comprehensive and public reports that list their … federal lobbying, payments to any trade associations used for political purposes, and payments made to any organization …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… made reasonable estimates of anticipated Program expenses for the current year and the immediately upcoming year and … Act of 1993 (CACA), the Department is responsible for developing and administering this Program. Air pollution … cover all reasonable direct and indirect costs necessary for the Department to develop, administer, and enforce the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceNew York City Budget Balanced But Economic Risks Have Grown
… the local economy. The city increased the general reserve for FY 2020 to $1.15 billion, while maintaining the … balance of nearly $4.6 billion. Despite a balanced budget for FY 2020, city officials project budget gaps of $3.5 … in FY 2022 and $3.1 billion in FY 2023. The budgets for these years includes reserves of $1.25 billion that, if …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownCity of Yonkers - Budget Review (B19-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5