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Accounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … Union Free School District is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Guilderland Central School District – Cash Disbursements (2017M-29)
… School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing … Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The … 240 students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Tioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Village of Tivoli – Procurement (2015M-79)
Village of Tivoli Procurement 2015M79
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing … library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Warwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Brewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111DiNapoli: MTA Faces Its Greatest Challenges in Decades
… on the city's subways and buses, the Long Island Railroad and Metro-North. Subway ridership has fallen … the largest job expansion in New York City's history," DiNapoli said. "Despite an infusion of $836 million … better, especially considering the proposed increase in fares." Despite planned fare and toll increases of 4 percent …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOpinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to cover retired employees); (retirees reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement … a town board resolution establishing a personnel policy of providing health insurance at town expense to retired …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli Releases Upper Manhattan Economic Snapshot
… operated by Columbia University, as well as Boricua College and Yeshiva University. Private sector jobs in the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation (DEC) is adequately regulating … 2020 through October 2024. About the Program Hundreds of dam failures have occurred throughout U.S. history, … property and environmental damage and ending thousands of lives. As the nation’s dams age and the population …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Comptroller DiNapoli Releases Municipal Audits
… AIDA officials did not conduct policy-required site visits in 2023 and 2024. As a result, the board and AIDA …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits