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Village of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 … Board did not establish, document and approve pay rates for all employees, and some employees did not receive the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared … $501,900. Key Findings The District is serving nutritious meals to its students and the meals are prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mTown of Enfield – Purchasing (2016M-377)
… to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations Review and … behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVendor File Advisory No. 11
… in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical … choose for the transaction, agency staff must communicate with the vendor to determine the appropriate Location prior …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationOpinion 89-25
… reconstruction or acquisition" of a specific or type of "capital improvement" (GML, §6-c[2]). The term … fund is established to finance the cost of a specific or type of capital improvement (GML, §6-c[2],[4],[8]). Where a … a village establishes a capital reserve fund to finance a type of capital improvement, the creation of the fund is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 2002-7
… Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32 app dsmd 57 NY2d 1045, 457 NYS2d 787). We find no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… the fastest-growing occupations require education beyond a high school diploma—a college degree or advanced certificate … careers. However, nearly half of all students who complete high school and go to college require remedial courses and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… January 1, 2011 through December 31, 2015. Background The New York State Medicaid program is a federal, state, and … needs. For the State fiscal year ended March 31, 2015, New York’s Medicaid program had approximately 7.1 million … total value of the contract was $38.6 million. Under the New York State Social Services Law, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action … consist of two to five categories depending on the type of contract. For instance, architect and engineering … file to support the rationale for awarding or rejecting a contract, as required by the Procedures. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation … complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. … 2018 and 2019 (July 1, 2017 through June 30, 2019). About the Program Residential building owners must ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… a difference of $118.6 million where the Business Dashboard (Dashboard) (an Excel spreadsheet CPSS maintains for its … and potentially identify issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate … 2018 through April 2021. About the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… found 95% of the village’s overtime was paid to the fire marshal and building inspector and was equivalent to 73% and 49% of their budgeted salaries, respectively. The fire marshal approved his own overtime that totaled $88,718 and …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Whitehall – Records and Reports (2026M-9)
… three operating funds during the audit period: general, water and sewer. The Village’s accounting records also … fiscal year 2024-25 Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) as … should be prepared and provided to our office within 90 days, pursuant to Section 35 of the GML. For more information …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Opinion 2005-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE … Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… prices, with the price for service at download speeds closest to the 100 Mbps standard being highest in the Bronx …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycComptroller DiNapoli Releases State Audits
… in some units need additional training and outreach to gain a better understanding of how internal controls relate …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-audits