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City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and … required by State law or by locally adopted policy. One of the goals of seeking competition is to foster honest …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Howard Public Library – Board Oversight (2026M-3)
… the Audit Area A library board is responsible for the general management and control of the financial operations and should provide … identify discrepancies between the bank statements and accounting records, ensuring all transactions are properly …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3State Agencies Bulletin No. 280
To provide the agency with information and procedures regarding the processing of Vacation Exchange payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentOpinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … MUNICIPAL LAW, §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a … competitive bidding. A standardization resolution must state that, for reasons of efficiency or economy, there is a …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Selected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New York City Transit’s … a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call … To determine whether the contractor operating the MTANew York City Transits …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsCourse Offerings
… available to students, difficulty in registering for courses, available financial resources, and the need to take remedial courses. Our audit focused on the five senior colleges with … to register for one or more desired (required or elective) courses, thus delaying their graduation. We determined that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsVillage of Washingtonville – Budget Review (B25-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws … the significant revenue and expenditure projections in the Village of Washingtonvilles Villages 202526 tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Audits
… ages of 3 and 5 years. For the fiscal year ended June 30, 2019, AFI reported more than $4.41 million in reimbursable … (RESTORE) Program (Follow-Up) (2022-F-18) From 2017 to 2019, Homes and Community Renewal (HCR) awarded $6.13 million …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli, Citizen Action of New … York’s Democracy Coalition Coordinator Karen Wharton and State Senator Zellnor Myrie, Chair of the Committee on … included and represented. The launch last November of the state Public Campaign Finance Program (PCFP) empowers …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeReal Property Portfolio (Follow-Up)
… to the State. The audit covered the period from April 2019 through June 2023. Our initial audit found ESD did not … of 10 properties at below-market value between April 2019 and May 2023. While each of the 10 disposals was …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followAccounts Payable Advisory No. 69
… for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards … include the “Employee ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period January 1, … Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. … Village’s procurement policy did not include procedures for procuring professional services. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330DiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordOpinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St Comp, 1955, p 388 and 4 Opns St Comp, 1948, p 351, are hereby superseded to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… year. Office of Mental Health (OMH): Assertive Community Treatment (ACT) Program (2014-S-25) OMH is not effectively … do not receive required training; and program recipients’ treatment plans are not completed on time, with required team … several vendors did not complete the required “Application to Provide Services.” The NCPA also did not …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsSubway Wait Assessment
… City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency … 6, 2015. Background Transit is a constituent agency of the Metropolitan Transportation Authority (MTA). It serves … 1904, the subway system has grown to 469 stations, most of which were built by 1940. Wait assessment is a statistic …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentLead Poisoning Prevention Program
… done by the local health departments through March 19, 2019. About the Program Lead poisoning poses a major health … discrepancies between LeadWeb and LHD data. On April 12, 2019, the Public Health Law was amended to lower the State …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-program