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Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… The state’s Enacted Budget Financial Plan anticipates a dire … cuts that could affect essential services provided by the state, schools and local governments, according to an … and aging New Yorkers are among those who may suffer the loss of services. Programs that help fund front-line …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookTown of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of New Hudson Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonOpinion 94-5
… and Duties (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN LAW, §116(13): The report … not contain articles by board members which set forth the individual positions or opinions of particular town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Valley Stream Central High School District – Capital Assets (2025M-16)
… report – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … Did Valley Stream Central High School District District officials properly monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… governments that filed their financial reports in time to be scored and designated three villages in “significant … two in “moderate fiscal stress,” and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau … on June 30. Growing Concerns About Local Governments Not Filing Required Financial Data Local governments are …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor … decision-making, legal compliance and accountability. The District’s budgeted appropriations for fiscal year 2025 … Did the Eagle Mills Fire District No 1 District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Steuben County – Financial Management (2025M-127)
… Did Steuben County County officials effectively manage the Countys fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Comptroller DiNapoli Releases School Audits
… DiNapoli announced completed audits of the Akron CSD Duanesburg CSD Genesee Valley CSD Iroquois CSD Moriah CSD Newark School District Pub …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1963
… processing the 2021 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees Interest arbitration ineligible … Police Benevolent Association, Inc. provides for a uniform allowance. A Governor’s Office of Employee Relations (GOER) … from leave. Eligible employees who work more than 520 hours in a fiscal year, are eligible to receive one-quarter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestIslip Fire District – Disbursements (2020M-9)
… before audit and approval for payment. Ensure that conference and travel expenditures are in compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … audit period which was approximately $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Alfred – Incompatible Duties (2021M-99)
… complete report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town Board (Board) and Supervisor properly monitored the … Determine whether the Town of Alfred Town Supervisor Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Access Controls Over Selected Critical Systems
… services programs, including: foster care and adoption; child and vulnerable adult protective services; and juvenile … owns approximately 60 computer systems, which are used to support its activities. OCFS’ system infrastructure is … that is considered confidential but is necessary to support the programs and services that OCFS provides to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Police Bulletin No. SP-78
… Earnings Code to be used for Extraordinary Overtime for Senior Investigators in Bargaining Unit 62. Affected Employees Senior Investigators in BU 62 Effective Date(s) Immediately … AFL-CIO for the unit consisting of all Investigators and Senior Investigators of the Division of State Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsState Comptroller DiNapoli Releases Municipal Audits
… Board of Cooperative Educational Services (BOCES) – Online Banking (Fulton County, Hamilton County and Otsego County) … did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online … banking. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… P. DiNapoli today announced the New York State and Local Retirement System (NYSLRS) employer contribution rates for … remain the same as the previous year for the Employees’ Retirement System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is also dropping the …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredCity of Newburgh – Budget Review (B6-16-17)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. New York State …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17