Search
Inventory Controls
… access to the floor. We found over 924 lightly used or new devices (e.g., desktop and laptop computers) that were … with an estimated value between $530,000 and $660,000. New, unused, and lightly used equipment was, in the past, … to destroy all discarded equipment, even equipment in new or like-new condition. Further, we identified areas where …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the … spent. The opinions and beliefs expressed by users on our social media sites are those of the users and do not … reflect OSC views or opinions. Comments posted on our social media sites are not considered formal public comment …
https://www.osc.ny.gov/help/social-media-use-policyOversight of Contract Expenditures of Palladia, Inc.
… during its budget process, specifically salary expenses shared between OASAS and non-OASAS programs and the details …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of School Safety Planning Requirements
… About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for schools …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsState Agencies Bulletin No. 2151
… Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children … and Pay Period 12L Administration). Contract Pay Teacher: Method of Payment: In accordance with the … teachers not previously placed on the Salary Withholding Program, Earnings Code SWC (Salary Withholding Contract Pay) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersVillage of Clayton – Claims Auditing (2021M-81)
… report - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims … and ensured written quotes were obtained for purchases and public works contracts. Key Findings The Board did not … Determine whether the Village of Clayton Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate … collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … staff information (PPSI), 1 by training personnel on cybersecurity best practices and to recognize the signs of … paralyze a town’s operations. In the event of a successful attack, security awareness training is also a compensatory …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Montauk Fire District – Board Oversight (2024M-117)
… Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… living conditions, financial mismanagement and prolonged vacancies, leaving thousands of affordable apartments at risk … oversight over their finances, resulting in long-term vacancies for high-demand middle-income housing. I look … loss and faced significant maintenance needs. Long-Term Vacancies . Audits determined that weak oversight allowed …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskFrequently Asked Questions – Reporting Elected and Appointed Officials
… asked questions FAQs regarding elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questionsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… deserve credit for adopting a timely budget. Still, it is unfortunate that this year's budget process was not more …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetTips to Help You Keep Your Money
… savings accounts — accounts that have had no activity for three years. Make a small deposit or withdrawal every year. Cash all checks … Notify all your financial institutions when you move. Tell a family member or trusted friend or advisor where you store …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyState Vendors
… about vendor responsibility invoices purchase orders and direct deposit …
https://www.osc.ny.gov/state-vendorsXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and … Budgets and Spending Accounting Section representative by the published deadline. See Section 2.A. - NYKK0004 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesBenefits
… competitive salaries and benefits, and opportunities for advancement, continuing education and professional … a professional environment where employees are encouraged to push themselves while maintaining work-life balance. A … packages (including prescription drug coverage) available to all employees and their dependents. Opt-Out Program allows …
https://www.osc.ny.gov/jobs/benefitsVillage of Canastota - Board Oversight (2018M-256)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees … Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Hancock Fire Department - Financial Operations (2018M-236)
… are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken … images and invoices. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236