Search
Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … fund balance and reserves as a financing source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Wayne – Justice Court (2013M-52)
… enforcement agencies to initiate an investigation into the missing money and take action to recover the amount of the … monthly reports to the JCF no later than the tenth day of the succeeding month and remit moneys received by the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52State Agencies Bulletin No. 1196
… this bulletin. Effective Date(s) Paychecks issued prior to November 1, 2012 are due immediately . Pay Checks Issued On Must be Received By OSC No Later Than November 1, 2012 November 7, 2012 November 16, 2012 November 15, 2012 November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksMinimum Qualifications - Auditors
… to attracting bright, capable individuals who will bring energy and commitment to its auditing programs. To … to attracting bright capable individuals who will bring energy and commitment to its auditing programs …
https://www.osc.ny.gov/jobs/qualifications-auditorsSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … total, we examined $1,313,845 in travel costs associated with these eight employees. Key Findings Most of the expenses … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesVillage of Horseheads – Collections (2023M-169)
… [read complete report – pdf] Audit Objective Determine whether Village of … Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were deposited an average … Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Fillmore Central School District – Reserve Funds (2016M-386)
… The District, which operates one school with approximately 675 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Cayuga County – Court and Trust Funds (2024-C&T-5)
… were excluded from the annual report. The court and trust register did not include two court and trust actions … The County Clerk should ensure a complete court and trust register is maintained as required by law. 1 Security … in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5State Comptroller DiNapoli Releases School Audits
… and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . … town accumulated excessive fund balance in various funds. Monticello Joint Fire District – Fiscal Operations ( Sullivan … announced his office completed audits of Town of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … no recommendations in this audit. Town of Saranac – Town Clerk Operations (Clinton County) The town clerk did not …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsOpinion 2004-8
… Section 1113(a)(3) of the Insurance Law relates to accident and health insurance. 1 Accordingly, a village may …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Kerhonkson Fire District – Board Oversight (2025M-124)
… the District’s 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit … and was not transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a … than budgeted. Ensure the Treasurer filed the District’s AFR with the OSC for 17 fiscal years (2008 through 2024). 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124X.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance that Business Units need to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized repository designed to maintain timely and … The purpose of this chapter is to provide the procedures and guidance that Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the … of Cyber Security Policy requires all State entities to establish formal processes to address the risk that … To determine if electronic devices being surplused by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesDiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… Despite median household incomes increasing in every county from 2019-2024, they did … report by State Comptroller Thomas P. DiNapoli. “Household incomes for too many New Yorkers have not kept pace with the … we continue to feel today,” DiNapoli said. “When real incomes decline, people struggle to maintain the same quality …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Audits
… Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire State Development (ESD) … the COVID-19 Pandemic Small Business Recovery Grant Program (Program) designed to support small businesses … proprietor transportation businesses without employees (i.e., rideshare drivers)—receiving a significant percentage of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-audits