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State Comptroller DiNapoli Releases Municipal and School Audits
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board Oversight (St. Lawrence …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick … Contracting transactions can generally be processed by OSC in three business days or less. Guidance on requirements for … meets certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentNew York State Fiscal Reform and Accountability Act
… Reform and Accountability act; to amend the state finance law and the public authorities law, in relation to contents of the state budget and the capital … to amend the state finance law and the public authorities law in relation to contents of the st …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Orleans County – Court and Trust Funds (2024-C&T-6)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the … and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingCitywide Payment Services and Standards – Controls Over Payments
… Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on … customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the … issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed $20.6 million in real …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on … legislation required that federal contract, grant, loan, and other financial assistance awards of more than $25,000 be … report to the federal government information on sub-award and executive compensation. Effective with all grants with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataWestchester County – Court and Trust Funds (2024-C&T-3)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts … Recommendations The Commissioner should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by … the Surrogate’s Court. Together, the Commissioner, County Clerk and Surrogate’s Court must develop sound procedures and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Island Experienced Gains in Farms and Farmland
… supply system. This is especially true on Long Island. It was the only region in the state to see the numbers climb … the 2022 USDA Agriculture Census released this year. It provides a comprehensive breakdown of farming across … While the state has adopted programs to protect farmland, it should continue to evaluate the efficacy of these policies …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … for management services; these agreements must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsYates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Physical Accessibility to Programs and Services (2025MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, including … SFY 2026 Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS … pandemic relief funds are projected to decrease to just $1.3 billion in SFY 2026 and to less than $100 million in the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Pandemic Planning and Care for … face significant health issues making them more vulnerable in an emergency. For example, individuals with IDD have a … and mortality). OPWDD’s clients largely receive services in congregate settings, posing special infection control …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service … Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow