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State Comptroller DiNapoli Releases Audits
… Plan. Auditors determined Beacon paid over $3.21 million on behalf of members who were not eligible for Empire Plan … or whose property they might damage as a result of an accident. DMV is responsible for tracking the expenses of administering the acts and assessing these expenses on insurance carriers. Auditors found the expenses for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to … invoice numbers in the invoice number field on a voucher may cause the following problems: SFS will not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Newcomb Central School District - Claims Audit (2023M-159)
… Key Findings District claims were not properly audited in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Lake Placid Central School District – Transportation State Aid (2023M-95)
… for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Corfu - Sewer Operations (2018M-133)
… and Village officials effectively managed sewer operations by reasonably estimating budgets, ensuring a good financial …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Town of Westford - Financial Operations Oversight (2018M-196)
… transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of Freetown - Records and Reports (2018M-213)
Determine whether the Supervisors maintained complete accurate and uptodate accounting records and reports to allow Board to properly manage Towns finances
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Medina Central School District - Reserve Funds (2019M-165)
… reserve funds. Key Findings District officials have not performed an analysis of the reserves, as the District’s … reserve policy requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Oversight of Dam Safety
… determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to … risks as well as the resulting structural consequences. DEC’s mission is to conserve, improve, and protect New York’s … loss of life and property from flooding and dam failure, DEC is entrusted with the regulatory power over approximately …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOpinion 89-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Approval of Contracts (issuance of check by … Whether a county treasurer would have a conflict of interest by virtue of the countys renewal of a lease of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Filing Requirements – World Trade Center Presumption
… strongly encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing … benefit now, you must file an Application for World Trade Center Accidental Disability Presumption (RS6047-W) . … done so, you must still file an Application for World Trade Center Notice (RS6047-N) on or before September 11, …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsComptroller DiNapoli Releases School Audits
… his office completed audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited resources and … his office completed audits of the Academy Charter School EastportSouth Manor Central School District and the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followLe Roy Central School District – Reserve Funds (2022M-110)
… Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings Although the Board and District officials properly established reserve funds that have balances totaling $3 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userMontauk Union Free School District – Information Technology (2022M-137)
… to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Western - Supervisor’s Records and Reports (2022M-184)
… - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Western Town Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Putnam – Accounting Records and Reports (2022M-188)
… of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales tax and … in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188