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Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLiverpool Central School District – Information Technology Assets (2020M-59)
… three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical … cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Hammondsport Central School District – Investment Program (2024M-63)
… (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… 1, 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of … Livonia Hook and Ladder Company No 1 Inc Financial Controls 2014M001 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of … Board and has filed the required annual financial report with the Office of State Comptroller. The Board does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Washingtonville Central School District – Reserve Funds (2014M-45)
… The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of Washingtonville, and part of the Towns of Cornwall, Hamptonburgh and New … in Orange County. The District operates five schools with approximately 4,300 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Hempstead – Budgeting (2021M-169)
… [ read complete report - pdf ] Audit Objective Determine if the Town of … and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the Town’s claims audit process. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $620,325, 96 claims totaling $207,884 had one or more exceptions. 46 claims totaling $38,138 were paid … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the Board … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Accounts Payable Advisory No. 37
… Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Charges . The resources below have been provided to … Section 6.Q - Paying and Reconciling Travel Card Charges NET Card Guide to Financial Operations, Chapter XII, Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Charges To run reports to obtain details in SFS about …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsChart of Accounts
… Things to Know Daily Error Report The daily error report is received by the Payroll Systems Support team. When agency … When receiving this error, it means that the Position Pool is Active on the Position Pool table but is inactive on the Department Budget Earnings table. To fix …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… citywide and boroughwide increases. Violent crime (murder, rape, robbery, and felony assault) made up 30% of crimes in …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensState Comptroller DiNapoli Releases Audits
… to populations in need through the state’s network of food relief organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsMcLean Fire Department - Financial Operations (2018M-40)
… adequate oversight of financial activities to ensure that resources were properly safeguarded. Key Findings Cash … adequate oversight of financial activities to ensure that resources were properly safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Comptroller DiNapoli Statement on New Immigration Ban
… diversity of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on … some upstate cities and driven growth in New York City and Long Island. In another report , DiNapoli found immigrants …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banFishers Island Union Free School District – Website Transparency (2023M-28)
… transparent and comprehensive financial information. As a result, the community and other interested parties could … action plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax … and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28