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State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… steeper cuts to city services. The preliminary budget does not rely on additional direct federal relief or …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit process and IT policies and procedures for the period June 1, 2015 … Village of Oxford Water Accountability Claims Audit and Information Technology 2017M79 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCarthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations Determine …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Connetquot Central School District – Financial Condition (2015M-98)
Connetquot Central School District Financial Condition 2015M98
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Uniondale Union Free School District – Information Technology (2023M-61)
… did not: Establish written procedures for granting, changing and disabling nonstudent network user account … Develop and adhere to written procedures for granting, changing and disabling nonstudent network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61South Kortright Central School District – Claims Audit (2023M-69)
… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… to programs and services provided at selected Town facilities. Key Findings Of the 1,290 applicable physical … steps to increase physical accessibility at selected Town facilities. Specifically: 67 components at the Town Hall, … to programs and services provided at selected Town facilities …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Contact Us
… reporting assistance, FTP login, extension requests and other reporting questions Securities Management Unit at … 8:00 am – 5:00 pm) Press 4 for information for reporters and listen carefully to the menu choice Or write to us at: Office …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usWallace Fire District – Board Oversight (2024M-126)
… financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial … operations. We determined that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fCenter Moriches Union Free School District – Payroll (2024M-155)
… approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Chateaugay – Real Property Tax … $80,126 in tax reductions. Finally, the assessor did not have any documentation on file for four properties receiving … receiving senior citizens exemptions and the owners may have incorrectly received $2,551 in tax reductions. Etna …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-433
… Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately … Longevity Differentials and Service Increments reported on the Additional Pay page* Changes in percentage of time … to OSC in the same payroll period the Action is requested on the Job Action Request page or the Additional Pay page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesState Agencies Bulletin No. 1478
… processing the April 2016 Longevity Payment for Long-Term Seasonal Employees. Affected Employees Seasonal hourly employees of the Department of Environmental … to employees who have at least 1500 hours in pay status in seasonal positions during each of the previous five years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesState Comptroller DiNapoli Releases State Audits and Examinations
… that OITS did not have established policies and procedures for backup of key division systems. In a follow-up, auditors … inmate release dates. Tests of sentencing calculations for a sample of 60 inmates found proper procedures were … under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and whether …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Agencies Bulletin No. 235
… payment for a total of 60 business days (the current pay period plus five retroactive periods). Changes to additional … payment for a total of 100 business days (the current pay period plus nine retroactive periods). Reclassifications …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesState Comptroller DiNapoli Releases Municipal Audits
… were audited by the board. Cayuga County – Security of Electronic Public Health Department Personal, Private and … officials did not adequately protect the department’s electronic data containing PPSI. In addition to sensitive … formal written procedures to help adequately secure PPSI. Track state and local government spending at Open Book New …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsHolley Central School District - Procurement (2019M-7)
… complete report - pdf] Audit Objective Determine whether District officials used a competitive process to procure … Findings The written procurement policy was inadequate. District officials did not obtain the required written quotes … and procedures and that a competitive process is used. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7