Search
Preston Fire District – Board Oversight (2025M-87)
… treasurer’s records and ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s … totaled $151,873 from January 1, 2022 through December 31, 2024. During our audit period, the District maintained a … a savings account that offered 0.02 percent interest with earnings of $125 during the three complete fiscal years of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Comptroller DiNapoli Releases State Audits
… or suspended the licenses or the privilege to obtain a license of drivers who did not pay. However, the DMV needs to improve … Medical Assessment Centers (MAC) run by the MTA to gauge drivers’ health and ability to do their jobs were not more …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … September 5, 2007 Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereState Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … dated August 8, 2007 Background NYSCOPBA has requested a new deduction code for Metropolitan Property and Casualty … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyState Agencies Bulletin No. 1453
… notify agencies of the new voluntary deduction codes for pet insurance. Affected Employees Members of NYSCOPBA in … To notify agencies of the new voluntary deduction codes for pet insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1453-new-deduction-codes-559-nyscopba-petfirst-pet-insurance-and-560New York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… young victims. “There cannot be true peace in the Middle East until the citizens of Israel no longer have to face such …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… Thomas P. DiNapoli, Tioga County District Attorney Kirk Martin and the New York State Police, today announced that … DiNapoli. “I thank Tioga County District Attorney Kirk Martin and the New York State Police for partnering with my … Thomas P DiNapoli Tioga County District Attorney Kirk Martin and the New York State Police today announced that …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong … Gov Cuomos State of the State message outlined a strong …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious … Governor Cuomo put forth dozens of proposals to tackle big and small issues …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint Sewage … Treatment Facility Capital Project (Project). Key Findings City officials properly planned and monitored the Project by: … Determine whether the City of Binghamton City properly planned and monitored the …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… to officials. Officials did not: Periodically review and disable unneeded network user accounts resulting in 61 … user accounts; regularly review existing accounts and disable any unneeded accounts. Preserve historical data from …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… its inventory that were either purchased for a component school district or for use at Questar BOCES. Based on our review, …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report released in April 2023. Background The Company provides fire … Amityville Fire Companys Company progress as of June 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fControls Over Computers (Follow-Up)
… our initial audit report, Controls Over Computers (Report 2010-N-7). Background The New York City Department of … handles hazardous material emergencies and toxic site remediation, and oversees asbestos monitoring and … for the City's environment, the Department also regulates air quality and hazardous waste. As of June 30, 2013, the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followFonda-Fultonville Central School District – Reserves Management (2021M-157)
… conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsState Agencies Bulletin No. 958
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessCentral Office – Controls Over Bank Accounts
… of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were … purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through … located in all five New York City boroughs. CUNY Central Office provides administrative support and business services …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsOpinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2