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Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit the … Calculate the Town’s annual property tax cap limit in a timely manner and ensure the Town submits the property tax cap filing to OSC in a timely manner. Annually audit the records …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Compliance With Executive Order 95 (Open Data)
… whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a … 2020, there were over 4,800 data items on Open Data. ORDA is responsible for operating and maintaining facilities … whether the Olympic Regional Development Authority is complying with Executive Order 95 including providing in a …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataState Comptroller DiNapoli Releases School District Audits
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1858
… This bulletin is superseded by Payroll Bulletin No. 1858.1 . Purpose The … the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … be reissued. Any checks that remain uncashed as of March 26, 2021 will be stopped and the funds will be remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Parks, Recreation and Historic Preservation: Compliance … monitor and enforce requirements for safety and quality of life on state waters in accordance with Navigation Law. However, auditors identified several aspects of the office’s oversight that could be strengthened to …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsTown of Bangor – Board Oversight (2012M-193)
… review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background … The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… of $520,771 in its water fund. However, upon reviewing the general ledger trial balance and supporting documentation, we … the risk that errors and irregularities could occur and go undetected. Key Recommendations Develop a plan to address … the $100 estimation fee. Reassign duties in the Water Department so that incompatible duties are not performed by …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Comptroller DiNapoli Releases Municipal Audits
… management did not implement procedures to ensure that all rebates and credits were accurately processed. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient technical …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Investors Renew Call on Exxon to Address Climate Risk
… A coalition of institutional investors, led by New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (CRF), and the Church of England investment fund, have again asked ExxonMobil to … by New York State Comptroller Thomas P DiNapoli as trustee of the New York State Common Retirement Fund and the Church …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskState Comptroller DiNapoli Releases Audits
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to Kennedy. For the three fiscal years ended …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyMaintenance and Inspection of Event Recorder Units
… public transportation agency in North America and one of the largest in the world, with 472 subway stations spread across four of the five boroughs of New York City. As of February 3, 2018, Transit had 6,435 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… A state Office of Mental Health (OMH) contractor hired to provide janitorial … contractor unconscionably cheated disabled employees out of thousands of dollars. OMH needs to take immediate action to make sure … A state Office of Mental Health OMH contractor hired to provide janitorial …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesUnified Court System Bulletin No. UCS-268
… Purpose To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit Affected Employees Employees represented by Communication Workers of America (CWA), Local 1180 in bargaining unit SD Employees … To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsMedgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers … of January 1, 2013 through March 4, 2015. Background CUNY is the largest urban university in the United States, … paid from six judgmentally selected bank accounts, 26 payments totaling $118,782 were either improper (did not …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… Purpose To determine whether WCHCC has a formal supplemental compensation program and whether the payments … by State oversight agencies. These Opinions provide that supplemental compensation payments (or bonuses) are … totaling about $21.6 million) almost $4.6 million in supplemental payments. The supplemental payments ranged from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s comprehensive plan for affordable and … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followVillage of Weedsport – Financial Management (2025M-76)
… complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit … and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund balance should be …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Agencies Bulletin No. 1204
… Purpose To inform agencies of new functionality that allows agencies to reserve (i.e. … an Empl ID prior to the actual data entry and save of the new Hire transaction in PayServ Effective Date(s) The … on Tuesday, November 13, 2012 Background As a result of SSN Decoupling, a new process has been created in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transaction