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Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to … Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. … by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management … the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… account. The District does not have a written disaster recovery plan. The Treasurer has administrative rights in the … a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign the Treasurer only those user …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for … deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Laurens – Budgeting Practices (2013M-204)
… 2,400 residents. The elected Town Board is the legislative body responsible for managing Town operations, including … resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… records agrees with the bail on deposit in the bail bank account. Key Recommendations Establish policies and … Determine how much of the bail money in the combined bank account is not attributable to current pending cases, and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Your Pension Pay Stub
… Your monthly Pension Pay Stub is available in Retirement Online and provides a breakdown of credits, deductions and … totals of each. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . Look under I want to… (located at the top right). …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubOpinion 97-11
… annual financial disclosure form promulgated by the city. You ask whether article 18 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-97-11XII.7.B Voucher Denials – XII. Expenditures
… email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on the … and the voucher status will be “denied.” Agencies can run the Agency Comments Report to access information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsOpinion 97-21
… Law states that the provisions of General Construction Law are "applicable to every statute unless its general object, …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue processing … unsupported systems and software or update them to vendor-supported levels. Establish Cluster-level backup and recovery … Justice Services Division selected core systems are secure operating effectively and available to continue pr …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsOtisco Fire District – Financial Activities (2025M-42)
… totaling $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a … review and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up … review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Comptroller DiNapoli Releases School District Audits
… NHA is responsible for the general management and control of the school’s finances. NHA has not fully disclosed … are accurate and appropriate. Cayuga-Onondaga Board of Cooperative Educational Services – Procurement of Professional Services (2018M-270) Although the board has …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Objective To determine whether the New York City Department of Social Services is administering the City … according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing … a homelessness crisis. In October 2018, the New York City Department of Social Services (DSS) launched its CityFHEPS …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsOpinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are … acting in an official capacity nor for furnishing a transcript, certification or copy of any paper, document, map …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 93-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … to change the month of the general village election at either a general or special village election for village … motion, may not hold a referendum on such a proposition at any other time. You ask under what circumstances a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Scarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations? Audit Period January … and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Bureau (TAB) is an administrative tribunal established by State legislation in July 1985 to provide a forum for … who do not pay their fines. According to data provided by TAB officials, TAB had approximately 1.7 million summonses …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesMedicaid Program – Managed Long Term Care Premium Rate Setting
… costs. Key Findings Two MCOs reported a total of $82.3 million in medical costs for services procured through a … of costs led to questionable payments of at least $82.3 million. We determined the Department does not have a …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-setting