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Service-Disabled Veteran-Owned Business Program Implementation
… the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, 2014 through … the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the State’s … milestones and participation goals to guide its future progress. The Program could also benefit from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationVillage of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … BOCES delivers more than 80 education and administrative services to its component and participating districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesFillmore Central School District – Reserve Funds (2016M-386)
… documented the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever used toward debt service payments. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Newfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238City of Troy – Budget Review (B5-16-15)
… 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Wage Subsidy and Transitional Employment Programs (Follow-Up)
… eligible public or private not-for-profit organizations (contractors) to employ eligible individuals or act as the employer themselves. Contractors reimburse employers for their wage subsidy costs … the subsidized employment period). For each participant, contractors make subsidy payments to employers for 75 percent …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… were missing key information such as serial numbers, locations, purchase dates and costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Oswego County – County Bridge Maintenance (S9-13-8)
… The Department is responsible for the maintenance and repair of approximately 113 County owned-bridges and 19 town- … when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… budgeting practices.” New York City’s collections totaled $718 million, an increase of 11.6%, or $74.5 million, over …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… contract, grant, loan, and other financial assistance awards of more than $25,000 be displayed on a searchable, … to report details on their first-tier sub-recipients for awards made as of October 1, 2010. While many of the … are specific to federal agencies, recipients of federal awards are also required to electronically report to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataII.3 Overview – II. New York State Financial Accounting
… vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These … available to support these expenditures and disbursements for the forthcoming fiscal year. The State Constitution also requires explicit recommendations for making changes to the current revenue structure and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of Alexandria Bay, was charged with grand larceny in the third degree in … were uncovered in an audit and investigation by DiNapoli’s office at the town’s request, in partnership with the New …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesTown of Mamakating – Records and Reports (2015M-164)
… report correctly showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not … reports and developing realistic budgets in conjunction with these goals and results of operations. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Comptroller DiNapoli Releases Municipal Audits
… Point Public Library , Cincinnatus Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of the State Comptroller’s publications …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149State Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … network user accounts on the district office domain controller. Six unneeded network user accounts, seven shared …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsOversight of the STEM Incentive Program (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive Program … To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive Program …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-follow