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State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Auditors … of various counties, cities, towns and villages across the state to assess whether local officials adequately considered the impact of the pandemic on their financial operations …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… [read complete report – pdf] Audit Objective Did Commack Union Free School District … and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Lawrence Union Free School District – Financial Management (2025M-115)
… manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to … 30, 2025 to review the District’s 2024-25 fiscal year financial data. Understanding the Audit Area A key measure of … resources meet student needs while maintaining financial health. The District’s 2024-25 fiscal year general fund total …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… literacy across academic disciplines throughout a student’s academic career. Students should learn … as more students decide to go to college and incur student loan debt. Just as teens are required to take a driver’s … Students graduate knowing important topics like compound interest, debt, credit scores, how to start saving, and most …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsAccounts Payable Advisory No. 69
… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required … State Credit Cards provides agencies with guidance related to required employee information for all New York State … Required Information Related to all State Credit Cards …
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 … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …
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)
… was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Unified Court System Bulletin No. UCS-133
… Increment Code). Current Code Updated to 0408 4 digit max year of current grade or 0512 if salary is between 1st and 2nd longevity steps 0508 4 digit max year of current grade 0004 04 with 2 digit year for … equal to or greater than the maximum Salary Rate 4 digit max year of current grade Longevity Bonus To report a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityMaximus, Inc.
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incControls Over Selected Expenditures (Follow-Up)
… mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct services to crime victims through a network of community-based Victim … to advocate for the rights and benefits of all innocent crime victims. OVS also awards grants to VAPs that serve …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… Town of Aurora – Real Property Acquisition and Sale (Erie County) Auditors estimate the town sold the Southside Municipal Center for approximately $718,000 less than it cost the town to purchase and renovate the center. Further, the board received only one offer for the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) … eight time sheets that were missing. East Ramapo Central School District – Nonpublic School Transportation (Rockland …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… were not eligible for such services. 14 of the 27 garbage fee exemptions reviewed (52 percent) lacked appropriate … memos indicating 10 City properties required garbage fee assessment and/or billing updates during our audit …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… the legislative body which comprises the President and 10 Alderpersons. The City budget for the 2013 fiscal year … computer forms and printed on multi-use paper with numbers that were handwritten. Furthermore, one of the Departments did not maintain logs of the permit numbers issued. Key Recommendations Develop centralized …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Glen Cove– Budget Review (B7-13-16)
… for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Niagara County – County Bridge Maintenance (S9-13-2)
… bridge. For the nine available and completed fiscal years from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to … to timely, one was a red flag that was responded to 91 days after received; 49 days later than the NYSDOT’s six week …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Opinion 92-8
… be: deposited or invested in an account in a bank or trust company located and authorized to do business in this State …
https://www.osc.ny.gov/legal-opinions/opinion-92-8