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Orange County Community College – Information Technology and Financial Activities (2017M-111)
… has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the … appropriate computer use and security or provide training on policies, cybersecurity or the financial software … application. Improve server rooms’ physical security by installing fire suppression systems, automatic temperature …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialLaurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie … and school buildings. Our tests included regular hours, overtime and the use of accrued leave time such as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… District is located in Suffolk County and is governed by the Board of Education which comprises seven elected … years’ budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… 22 percent over the past 10 years. The District is managed by a Board of Education comprising five elected members. The … adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or sharing them with other districts, and saving money on energy costs. Given the District’s declining enrollment …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Town of Dunkirk – Justice Court (2013M-106)
… of approximately 1,300 residents. The Town is governed by an elected Town Board which consists of the Town … Prepare an accountability analysis for all moneys held by the Court on a monthly basis. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Unadilla – Budgeting (2013M-143)
… is located in Otsego County. The Village is governed by an elected five-member Board of Trustees, which is … be approximately $25,500. Budgetary variances were caused by the Board’s failure to consider historical revenues and … Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town Supervisor … in a timely manner. Establish cash accountability by comparing recorded liabilities to available cash on a monthly basis. Consult with the Town’s legal counsel and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… is an independent public benefit corporation established by a special act of the New York State Legislature in 1979 … Syracuse and its residents. The Agency, which is governed by an appointed five-member Board of Directors, reported a … 2014. The Agency also administers a Development Fund on behalf of the City for the purpose of financing commercial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andRidge Fire District – Audit Follow-Up (2021M-165-F)
… and could not explain why the bank balances presented on the Treasurer’s reports for three consecutive months … to the District exceeding its 2020 appropriations by $77,968. The audit included three recommendations to help … in the Town of Brookhaven in Suffolk County, is governed by a five-member Board. The Board is responsible for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… she signed six (2 percent) of the 247 checks issued by the District during our audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a … custody of District records. Results of Review Based on our limited procedures, the District fully implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages … 5.9%. DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages … 5.9%. DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages … 5.9%. DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterComptroller DiNapoli Releases School and Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… or bids for two purchases totaling $27,058, as required by their policy. Approved fuel credit card payments of … portion of the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected … and preparing financial reports. Results of Review Based on our limited procedures, the Board partially implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fDiNapoli: State Tax Collections Dip
… according to the June state cash report issued today by State Comptroller Thomas P. DiNapoli. “Personal income tax … start. The first quarter of the state’s fiscal year ended on a cautionary note,” DiNapoli said. “While it’s early in … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… AND POLICIES This section informs agencies how to make a payment to a single payment vendor in the Statewide … legal name. Example: PETERSON LAMBERT BACHMAN & CAREY LLC If the entity’s legal name contains initials, enter the … Customer Service Help Desk at (518) 474-4868, or by email addressed to [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVirtual Currency Licensing (Follow-Up)
… the Program The Department of Financial Services (DFS) is New York State’s financial services regulator, and its … the Superintendent of Financial Services (Superintendent), is responsible for ensuring the safety and soundness of New … (Part 200). According to Part 200, virtual currency is “any type of digital unit that is used as a medium of …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followState Agencies Bulletin No. 422.2
… for up to 5 business days following a check date. By enrolling in direct deposit, the employee and any joint … to the account in error. Refer to the authorization on the AC2772 , Direct Deposit form for further information. … Report. Please see Payroll Bulletin 2243.2 for details on this report. Agency Actions: Agencies should send the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversals