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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of Olive – Claims Processing and Information Technology (2012M-223)
… County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an … acknowledgement that they are aware of and will abide by the policy. Adopt an information breach notification …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School … is being spent appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an … records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Details About the Audit Process
… meaningful results for your constituency. Our staff will schedule periodic meetings with the liaison identified by … at a minimum, to identify any factual differences with the details included in the report. Why Is Your Response … a year following the issuance of a final report, we may schedule a follow-up engagement to assess the extent to which …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
Columbia County Department of Weights and Measures Internal Controls Over Revenue Collection 2013M400
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueRockville Centre Union Free School District – Information Technology (2023M-140)
… Internet use and computer resources and data management state that personal use is prohibited. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… the Board increasing the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Miller Place Fire District – Credit Cards (2024M-58)
… we reviewed: 86 charges totaling $40,198 were accompanied by purchase orders that lacked a detailed description of the … attached to the claim but were approved for payment by the Board. Commissioners approved and audited their own … totaling $10,005 had purchase orders that were approved by the District official making the purchase. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Alden – Town Clerk/Tax Collector (2024M-106)
… all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 97-10
… §109-b[7]; cf . Local Finance Law, §29.10) 2 May 6, 1997 Charles A. Marangola, Esq., Attorney at Law Moravia Joint Fire District 1 Chapter 413 …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Agencies Bulletin No. 2110
… system will multiply the number of hours reported as LCO by $.36 to determine the overtime adjustment amount. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2220
… system will multiply the number of hours reported as LCO by $.36 to determine the overtime adjustment amount. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesScio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Ripley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District District payroll payments and leave time accruals were accurate properly supported and approved
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … identified several MTA employees who work and reside in New York City during their respective work weeks who are … as required. Office of the Medicaid Inspector General (OMIG) – Accuracy of Reported Cost Savings (2013-S-29) …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… of the accounting records. Town of Alden – Town Clerk/Tax Collector (Erie County) The clerk did not properly … accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been … The clerk also did not always date stamp real property tax receipts, including 66% of town and county and 47% of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1588
… employees who are in composite positions (identified by Increment Code 2222 ) Eligible employees who received a downward reallocation (identified by Increment Code 0069 ) Delete employees who should not … for those employees who meet the eligibility criteria by inserting a row on the employee’s Additional Pay page to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1588-october-2016-and-april-2017-civil-service-employees-association-cseaOpinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … existence of conflicts of interest. This is in response to your letter in which you question the authority of the State … and any other records and papers relating to its financial standings." The Court of Appeals has stated that "the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2