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Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts … Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the Attachment … approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ payment vouchers. As such, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… New York State Comptroller Thomas P. DiNapoli announced today … legitimate refunds are paid.” DiNapoli’s office audits all New York state bills prior to payment, including personal … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsMontauk Fire District – Audit Follow-Up (2024M-117-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our … October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released in December 2024. The audit determined that: The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fInternal Control System Components
… of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary … components of internal control that must be addressed by each system: control environment, control activities, risk …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsComptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion Central School District and the Valley Stream Central High … his office completed audits of the Chenango Valley Central School District ChurchvilleChili Central School …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, as of June 2025, in … in the audit report Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37), … the intended purpose. Background THLDC is a not-for-profit corporation established in 1966 by the Board of the Town of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… to finance the department’s requests for new equipment, as well as upgrades and repairs to existing equipment, much of … district did not actually purchase. Town of Niskayuna – Water Operations (Schenectady County) Town officials provided … reconciliations and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsState Comptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited … financial reports were inaccurate. Niagara Falls City School District – Fuel Accountability (Niagara County) … Greenburgh Eleven Union Free School District Niagara Falls City School District and the Rocky Point Union Free School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement (Westchester County) …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook … were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School … loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster … tested for efficacy, district officials have less assurance that employees will react quickly and effectively … of $22,922,337, which is within the limits established by law. Find out how your government money is spent at Open Book …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… did not establish controls to prevent computer and mobile device users from downloading applications from application … The board also did not ensure sensitive and personal electronic data was adequately protected because the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… School District – Financial Management (Allegany County and Cattaraugus County) The district’s financial reserve plan … as recommended by Comptroller DiNapoli’s previous report and the board’s fund balance policy states that it will … percentage points, or approximately $2 million. The board and district officials consistently overestimated …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Binghamton City School District – Information Technology (Broome County) … for information technology. Brasher Falls Central School District – Financial Condition (St. Lawrence County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… – Timeliness of the Supervisor’s Records and Reports (Oswego County) The town supervisor did not maintain … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0