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Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in various industrial … regulation of radiation and radioactive materials in New York State, outside of New York City. To fulfill these …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… the public authority responsible for administering many of New York state’s economic development programs, has failed to fully evaluate most of its programs to determine if they are boosting the state’s … data for their Excelsior Jobs Program and START-UP NY Program that showed positive results and led to some …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Bidding Group 1 to J.P. Morgan Securities LLC with a true interest cost bid of 1.950864 percent; Bidding Group 2 to J.P. Morgan Securities LLC with a true interest cost bid of 2.412717 percent; and Bidding Group 3 to Morgan Stanley & Co. LLC with a true interest cost bid of 3.034202 percent. A summary of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of … the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… to cover her theft. “Ms. Tiede was entrusted to safeguard public finances but instead she allegedly abused her position … State Police for their ongoing partnership in combatting public corruption.” Genesee County District Attorney Finnell … Office is committed to prosecute those who violate the public trust, particularly those who divert public funds to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… details of the negotiated sale of tax-exempt and taxable New York state General Obligation (GO) bonds scheduled for … Bonds for Purchase (“Invitation to Tender”). Dependent on market conditions, the state of New York reserves its …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfChart of Accounts Data
Chart of Accounts Data Print Version
https://www.osc.ny.gov/files/local-government/resources/pdf/chart-of-accounts-print-version.pdfManagement of Invasive Species
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful effects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-26.pdfLGAC - Code of Ethics
Code of Ethics adopted by the New York Local Government Assistance Corporation (“LGAC”).
https://www.osc.ny.gov/files/debt/pdf/lgac-code-of-ethics.pdfExamination of Travel Expenses
This is a continuation of our examination detailed in Report 2015-BSE1-04, which outlined our findings regarding travel expenses incurred by a Department employ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26.pdfSummary of LOSAP Regulations
Summary of LOSAP Regulations local approval of State administration of the program
https://www.osc.ny.gov/files/local-government/resources/pdf/losapregsummary.pdfTons of Pay Stubs
Tons of pay stubs
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/nyspo-tons-of-pay-stubs.pdfLottery, Division of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-lottery.zipHuman Rights, Division of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-human-rights.zip