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Audits
… The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two … a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for analyses on the …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… regulations of the Comptroller (2 NYCRR Part 320), advises and makes recommendations to the Comptroller on the … formulation of policies in relation to the administration and management of the Common Retirement Fund and the Retirement System. At the annual meetings of the …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemSilver Creek Central School District – Financial Management (2022M-153)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need to improve their budgeting … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153XI.18.E Public Officers Law – XI. Procurement and Contract Management
… This section provides guidance on laws, policies, and procedures to be followed when contracting with current and former New York State employees. CONTRACTING WITH FORMER … restrictions. These restrictions include a two-year bar and a lifetime bar. Under the two-year bar, former State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not … not accurately record all real property tax collections, and the Clerk deposited some collections and fees months …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180IX.1 Accounting for Federal Grants – IX. Federal Grants
… to this Guide, and/or Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants … pursuant to federal statutes. Useful Federal Internet Websites The following websites can provide additional information regarding federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewTown of Alfred – Incompatible Duties (2021M-99)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … prepared and filed the Town’s annual update documents (AUD) as required. The Board did not audit the Town’s books …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… not-for-profit organizations were for appropriate purposes and were properly approved and supported. Key Findings The payments Town officials made … Paid nine claims totaling $30,150 before Board audit and approval. Did not ensure sufficient documentation was …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… financial reporting requirements for monthly, quarterly, and annual financial statements prepared on a cash basis … Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State, by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLancaster Central School District – Financial Management (2022M-37)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Port Jefferson – Justice Court Operations (2020M-56)
… to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices did not provide … oversight of Court operations. As a result, errors and irregularities were found in the Court’s records: The … to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s … with our recommendations. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for. Key Findings … ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The … adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Broadalbin-Perth Central School District – Online Banking (2020M-144)
… online banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness training to all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Village of Hewlett Neck – Financial Management (2022M-35)
… Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted … Village Board of Trustees Board adopted realistic budgets and monitored and effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County … for fees including campsite rentals real property taxes and water and sewer rents …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263CUNY Bulletin No. CU-674
… this bulletin is to inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting … certain salary increases. Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ, GA, TC, T8, … this bulletin is to inform agencies of raise eligibility and automatic processing and to provide agencies with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveHomeless Outreach Services in the New York City Subway System
… over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway system through placements. The audit covers the period … not only actual placements in a shelter – as the general public would expect it to mean – but also potential …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemInspector General
… that the Office is guided by the highest ethical standards and principles in the conduct of its business. Comptroller … Order established the Office of the Inspector General and empowered it to prevent, detect and deter corruption, fraud, criminal activity, conflicts of …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalComptroller DiNapoli Statement on Earth Day 2016
… first Earth Day 46 years ago. Environmental concerns are at the forefront of our daily lives, but the challenges we …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016