Search
State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. North Syracuse Central … plans to adequately manage fund balance. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsBrunswick Central School District - Online Banking (2020M-6)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online … Determine whether the Board and District officials ensured online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule and communicate the dates for these activities. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In … P DiNapoli today announced his office completed audits of the Town of Andover Town of Caledonia Village of Lyons …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsOpinion 89-4
… the town may sell bonds and notes, at public or private sale, to the bank of which the supervisor is a director and … We note that the term "contract" is defined for purposes of article 18 to include the designation of a … as a depository, paying agent, registration agent or for investment of funds of the municipality of which he is an …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 96-18
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 … may not be expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 Opns St Comp No. 90-64, p 145; 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Yates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… officials did not provide IT security awareness training to staff. Hardware and software inventory records were … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive … School officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyContract #C001191 – Leadership Development Program for OSC
… Discretionary Contract Issued by the Office of the State Comptroller Issued November 18, 2024 The Office of the State Comptroller (“OSC”) is seeking Leadership … The Office of the State Comptroller OSC is seeking Leadership …
https://www.osc.ny.gov/procurement/contract-c001191KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… if School officials completely and accurately billed resident districts. Audit Results School officials have … adequate proof of residency records, accurately billed resident districts using the correct New York State Education … if School officials completely and accurately billed resident districts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water … approximately $2.9 million. Key Finding Town officials have ensured that the Town properly bills, collects, records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… report - pdf] Audit Objective Determine whether fixed assets were recorded and properly accounted for. Key Findings … designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not recorded on the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Opinion 92-44
… v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. 84-4, p 4; 1979 Opns St Comp No. 79-266-A, p 48). In contrast, except when a …
https://www.osc.ny.gov/legal-opinions/opinion-92-44NYC Budget Is Balanced but Risks Are Growing
… federal budget cuts and slower economic growth, according to a report released today by New York State Comptroller … job growth, record tourism and rising wages have helped to bolster New York City’s coffers,” DiNapoli said. “Still, … are risks on the horizon, and Mayor de Blasio’s efforts to find additional savings in the budget are prudent.” The …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingTown of North Hudson - Payroll (2018M-166)
… were paid at the approved rate and for the correct number of hours. There were no recommendations as a result of this audit. … Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSouth Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … approximately $86 million. Key Finding District officials have established effective procedures to ensure that claims are adequately documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July … fiscal year are $8 million. Key Finding District officials have established adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and … valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for … Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27