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Omnibus Procurement Amendments
… the use of best and final offers for invitations for bids and requests for proposals for goods, services and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Wall Street Bonuses Declined in 2011
… Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, … in New York City resumed downsizing in the second half of the year. The securities industry, which is a critical …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help … New York State Comptroller Thomas P. DiNapoli. The audit of the State Department of Education (SED) found many local school districts maintain …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Oxford – Procurement (Oswego County) Town officials did … process when purchasing goods or services, as required. Of the purchases totaling $1.7 million reviewed, town … obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy Union Free School District …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… some of the findings, but not others. Its full response is included in the audit. For a copy of the complete report, … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 90-18
Whether the purchase of medical supplies by a county department of health is subject to the competitive bidding requirements of General Municipal Law 103 103a 103b and 103c
https://www.osc.ny.gov/legal-opinions/opinion-90-18State Comptroller DiNapoli Releases Municipal Audits
… oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the town’s …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsPoland Central School District – Lead Testing and Reporting (S9-25-20)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 District officials were unable to determine which of the 176 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Capital Asset Management
… Objectives To determine whether the Office of General Services is adequately overseeing … and that they are properly reporting capital assets. The audit covered the period from April 2020 through May 2023. About the … To determine whether the Office of General Services is adequately overseeing …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Localities Spending More to Address Climate Change Hazards
… reported $1.34 billion in actual and anticipated spending on capital projects over a 10-year period, with about 55% of … five years and anticipated spending over the next five on modifications to buildings, roads, bridges and other … from New York City to get a broad sense of its spending on similar projects. Representing just a fraction of New …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Department officials did not always verify the information in the performance and financial reports. The County did not … supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with … January 1, 2013 through June 9, 2014. Background Delaware County, which has a population of approximately 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County is located in eastern New York State and has a population of approximately 48,000. The County is governed … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
Town of Waterloo Board Oversight 2017M110
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Tonawanda – Recreation Fees (2017M-133)
… duties are segregated. Review and reconcile deposited fees using source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted for, deposited and recorded. Require the … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133West Nyack Fire District – Claims Processing (2014M-259)
… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. Key Findings … documentation to support purchases made. Expense reports for travel advances did not match the receipts that were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … monthly reports to the state Justice Court Fund. Seymour Public Library District – Over-The-Counter Cash Receipts … the Village of Fultonville Town of Livonia and the Seymour Public Library District …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits