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St. Lawrence County - Ethics Oversight (S9-19-9)
Determine whether St. Lawrence County (County) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/st-lawrence-county-s9-19-9.pdfTown of Southampton- Ethics Oversight (S9-19-17)
Determine whether Town of Southampton (Town) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/southampton-town-s9-19-17.pdfCity of Rochester - Ethics Oversight (S9-19-10)
Determine whether City of Rochester (City) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/rochester-city-s9-19-10.pdfTown of Ramapo - Ethics Oversight (S9-19-18)
Determine whether Town of Ramapo (Town) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/ramapo-town-s9-19-18.pdfTown of Greece - Ethics Oversight (S9-19-20)
Determine whether Town of Greece (Town) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/greece-town-s9-19-20.pdfTown of Colonie - Ethic Oversight (S9-19-15)
Determine whether Town of Colonie (Town) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/colonie-town-s9-19-15.pdfTown of Clay - Ethics Oversight (S9-19-8)
Determine whether Town of Clay (Town) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/clay-town-s9-19-8.pdfInternal Controls for Cash Disbursements Webinar Presentation
Print out the Internal Controls for Cash Disbursements presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-cash-disbursements-04-21-21.pdfGreen Initiative 2013 Annual Report
The Office of the State Comptroller (OSC) continues its efforts to promote sustainable government practices
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-green-initiative-annual-report-2013.pdfEPA Vehicle Standards Letter
Letter opposing the EPA's proposal to undo federal emissions standards for cars and light trucks.
https://www.osc.ny.gov/files/press/pdf/epa-vehicle-standards-letter.pdfOpinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … paid to the treasurer or other fiscal officer of the fire department or, if the fire department does not have a … construction requiring consideration of the plain meaning of the statute, the relevant legislative history and …
https://www.osc.ny.gov/legal-opinions/opinion-90-8State Comptroller DiNapoli Releases Municipal & School Audits
… In addition, users could delete records from the financial system, and employee collection activities were not … town revenues. Pembroke Central School District – Investment Program (Genesee County) District officials did … from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 million …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesXIV.5 Employee Award Programs – XIV. Special Procedures
… of any value for cash and cash equivalents, including gift cards or certificates or other intangible property such as … Example – A Business Unit wants to give an employee a $50 gift certificate from the M/C non-cash award program. Result …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year … Comptroller Thomas P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of … the same time the Executive is proposing more funding for road repair and improvements. Local governments own 85% of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsSackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89City of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund … The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we … all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126