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Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … $31.46 million. Key Findings District officials have not developed a formal, documented multiyear capital … the individual reserve funds; District officials also have not prepared a formal analysis of reserve funds based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… complete report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … purposes and did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … were not needed. Twenty-two of these accounts (37 percent) have not been used in more than five years, with the oldest … of our findings and recommendations, but indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. The Board’s … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Unclaimed Funds Survey
… about our website. If you are having a technical issue or have a question related to your claim, please contact us . … We welcome your …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyState Comptroller DiNapoli Releases Municipal & School Audits
… duties; provide oversight of the clerk-treasurer’s payroll, or; perform required annual audits of the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … or partial amount advanced to an authorized cash advance bank account is being returned. See: Chapter VII, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOpinion 2009-2
… "does not involve the expenditure of a large amount of money."]). Accordingly, when a town proposes or is required …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2City of Salamanca - Collections (2023M-131)
… manner. 34 entries totaling approximately $50,000 did not have the correct form of payment (cash or check) listed in … records. 26 entries totaling approximately $18,000 did not have either the correct check number included on the …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… net tax exemptions totaled $796 million in 2019, compared to nearly $784 million in 2018. Project values have increased by 48 percent since 2009, while the number of … projects has hovered around 200,000 over the same period. I encourage New Yorkers to use the IDA project data we …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … 2024. We also determined that: The District did not have a written multiyear (long-term) financial plan or an … with certain aspects of our findings but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials … bidding requirements and the Town’s procurement policy, controlling fuel access, safeguarding fuel inventory, … will improve the Town’s fuel procurement, monitoring and accounting practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Miller Place Fire District – Credit Cards (2024M-58)
… of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … District officials generally agreed with our findings and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … dwelling inspection programs and the city of Utica did not have a feasible program. Although the town of Greece and the village of Hempstead have developed more effective inspection programs, their …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Course Offerings (2019-S-19) 180-Day Response
To determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s19-response.pdfCourse Offerings (2019-S-19)
To determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s19.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8) 180-Day Response
To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8-response.pdfAdjustment Report for Pension Integrity Bureau (RS5527)
To make corrections to the salary, service and/or contributions listed on your employer report use form RS5527.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5527.pdf