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Inventory Controls
… laptop computers), virtual desktops, printers, scanners, mobile devices, and additional specialized equipment, as well … ITS supports 108 State entities and operates 83 stockroom locations statewide. Stockroom personnel are required to … use ITSM. We found that ITS stockroom employees at several locations were unable to adequately navigate ITSM to provide …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsOversight of Contract Expenditures of Palladia, Inc.
To determine whether the Office of Addiction Services and Supports OASAS is effectively monitoring its contract with Palladia Inc to ensure reimbursed claims are allowable supported and program related
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of School Safety Planning Requirements
… for the plans, but the specifics are left up to safety teams appointed at each district and school building. The safety teams are composed of stakeholders from the School Districts, … public hearings on the plans, appoint district-wide safety teams including all required representatives, or train …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsVillage of Clayton – Claims Auditing (2021M-81)
… but generally did not review the claims before approving payments. Health insurance claims totaling $495,104 were not … claims are presented to and approved by the Board before payments are approved. Update procurement policy to comply …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The Justices …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Montauk Fire District – Board Oversight (2024M-117)
… were maintained and/or audited to comply with statutory requirements. Key Findings The Board did not adequately … were maintained and audited to comply with statutory requirements. As a result, the Board diminished the … were maintained andor audited to comply with statutory requirements …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… deficiencies by city and state agencies have led to unsafe living conditions, financial mismanagement and prolonged … affordable apartments can’t access them. Immediate action on our recommendations is needed to address the many issues … continued increasing,” said New York City Council Member Crystal Hudson . “State Comptroller DiNapoli’s audit lays …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskFrequently Asked Questions – Reporting Elected and Appointed Officials
… Links to frequently asked questions FAQs regarding elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questionsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… Governor Cuomo and the Legislature deserve credit for adopting a timely budget. Still, it is unfortunate that … Governor Cuomo and the Legislature deserve credit for adopting a timely budget …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetState Vendors
… Find information about vendor responsibility invoices purchase orders and direct …
https://www.osc.ny.gov/state-vendorsJune 2002: Advance Refunding Bonds
… rate. Details are on the State Education Department's website . What are a "current refunding" and an "advance … a present-value savings (A time-value analysis of the stream of debt service payments is done on the outstanding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsProtest Procedures
… DiNapoli's Legislative Program Legislative Session 2023-2024: Protest Procedures – A.7405/S.6942 (McDonald/Cooney) – …
https://www.osc.ny.gov/legislation/protest-proceduresAccounts Payable Advisory No. 20
… Business Unit personnel to either request documentation be sent to OSC or conduct an on-site review. In either case, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsHewlett Bay Fire District
… 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in … Hewlett Bay Fire District Professional Services and Information …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVillage of Canastota - Board Oversight (2018M-256)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments … payroll monitoring procedures to verify that time worked is accurately paid. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Hancock Fire Department - Financial Operations (2018M-236)
… Board should require more support for collections, such as tickets or receipts. The finance committee should audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236East Quogue Union Free School District - Claims Auditing (2019M-78)
… complete report - pdf] Audit Objective Determine whether claims were adequately supported and properly audited before payment. Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 million before payment during … Determine whether claims were adequately supported and properly audited before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Moravia Central School District - Fuel Inventory (2019M-183)
… ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183