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Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… voter-approved bond acts: Environmental Quality (1986), Clean Water / Clean Air (1996), and Smart Schools (2014). The Series 2021A … voter-approved bond acts: Environmental Quality (1986), Clean Water / Clean Air (1996), Rebuild and Renew New York …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsCapital – 2023 Financial Condition Report
… Increased Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an … 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major … of the Budget projects: Capital spending to average $18.8 billion per year; and The share of nonfederal capital …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalDisposal of Electronic Devices
… audit, the Department had 132 electronic devices (laptops, desktop computers, tablets, cameras, cell phones, and a …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesRockland County – Budget Review (B22-6-9)
… New York Office of the State Comptroller Rockland County Budget Review …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the $291.4 billion New … for its exemplary investment oversight, risk management, and ethical governance. Released today by State Comptroller … ethical standards, is in full compliance with fiduciary and statutory requirements, and acts for the sole benefit of …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalResponse Planning for Unexpected Events
… reassesses and revises its plans or procedures in response to actual unexpected events. This audit covered … open until the event is resolved. In all significant emergency situations that have the potential to disrupt or … communications via email, customer reports/letters, phone calls, social media, and executive correspondence. Once a …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … certification is removed by the vendor through this same portal. The Office of the State Comptroller reserves the … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityMadison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… collected $1,203 in cash for various clerk fees including dog licenses, marriage licenses, building permits and a death …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsVillage of Canastota - Board Oversight (2018M-256)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit claims before approving … Determine whether the Board and Village officials properly oversee financial …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Adirondack Central School District , Greenburgh … School District , Greenville Central School District and the LaFargeville Central School District . State … board has balanced its adopted budgets with appropriations of fund balance and reserves, which has led to planned …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsCareer and Technical Education
… the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) … through 2017-18 and examined CTE programs and interviewed DOE officials. About the Program CTE programs (referred to in … in occupational fields. During the 2017-18 school year, DOE offered 278 CTE programs to about 60,000 students at 124 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationAccounts Payable Advisory No. 42
… Subject: Clarifying information for vouchers relating to the purchase of land Reference: Guide to Financial Operations (GFO) , Chapter XII, Section 6.B - Paying for the Purchase of Land Update: The Office of the New York State Comptroller has identified … Clarifying information for vouchers relating to the purchase of land …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/42-vouchers-relating-purchase-landOpinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; … funds. 1 Pursuant to the authority of Education Law, §207, the Commissioner of Education has enacted regulations …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Comptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Restitution Payments (2021-MS-2)
… complete report - pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] … Key Findings Department officials must do more to ensure victims receive court ordered restitution. Our … account to the crime victims whose restitution orders have remained unsatisfied for the longest period in a timely …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Edmeston Central School District - Fund Balance (2020M-1)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance … fund balance totaled approximately $972,000, exceeding the statutory limit by approximately $535,000 or 5 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from … surplus fund balance totaled over $1.4 million, exceeding the statutory limit by approximately $590,000 or 2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Comptroller DiNapoli Releases Municipal Audits
… audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City of … RFPs for eight purchases totaling $194,308. Town of East Hampton – Budget Review (Suffolk County) Auditors found that … audits of the Clarence Fire District Town of East Hampton Town of Elmira City of Lockport and the City of Troy …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits