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Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School … Finding District officials have taken appropriate action to manage the District’s financial condition. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Jamestown City School District – Financial Condition (2015M-120)
… period July 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone … Jamestown City School District Financial Condition 2015M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Olean – Budget Review (B1-15-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information … technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located … Board has not established policies and procedures related to personal, private and sensitive information (PPSI) and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January … balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369DiNapoli Statement on Legislation Restoring Contract Review Authority
… for many years to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityTravel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: Effective 2/22/2024 … of travel expenses in accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateState Agencies Bulletin No. 1911
… Grade for Overtime Union Designation Flow Controller N/A 6 CSEA Greeter N/A 6 CSEA Observer Observer / First Aid 6 CSEA Patient … on the vaccine hotline. (Comp Rate Code ≠ ANN or HRY) CVC (New) (Retro Code N/A) COVID-19 St VACHotline$15.78 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… attacks: "On September 11, New Yorkers come together to voice the sorrow and the anger that we still carry, to mourn the victims of the attacks, and to honor the courage … first responders and citizen volunteers who rushed to the site to give all they had to give,” DiNapoli said. “We come …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… the purpose for which it was acquired Cost of excavation, grading or filling of land for the specific building Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Comptroller Thomas P. DiNapoli and United States Attorney for the Northern District Richard Hartunian today announced … of New York State Assemblyman William Scarborough for allegedly stealing campaign funds and falsely collecting … Scarborough” campaign committee and then using those funds for personal expenses. The 11-count federal indictment …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsValley Stream Central High School District – Capital Assets (2025M-16)
… (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – … machinery, vehicles, furniture, computer equipment and software. Consequently, capital assets often represent a … investment of school district (district) resources and are subject to risks of loss, misuse and/or obsolescence. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were … does not perform a thorough and complete review of claims to ensure they are supported by adequate invoices or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48