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Jefferson Community College – Procurement (2017M-156)
… audit was to determine whether the procurement of goods and services was appropriate and compliant with competitive bid statutes and College policies for the period September 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Walton Fire District – Financial Operations (2017M-238)
… January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an … Walton Fire District Financial Operations 2017M238 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Central Valley School District – Claims Audit (2015M-129)
… million. Key Finding The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Gloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … The Library received its charter as a school district public library from the State Board of Regents and is … Gloversville Public Library Claims Processing 2014M81 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Schodack Central School District - Extra-Classroom Activities (2019M-85)
… adequate supporting documentation required by the District’s policy. Student treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… employees properly collected fees for all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent approved … with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled approximately $345,000 and disbursements totaled approximately $307,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… and Attorney General Eric T. Schneiderman today announced the indictment of Roger Burlew, former Highway Superintendent for the Town of Erin, in a public corruption case involving the alleged theft of … and Attorney General Eric T Schneiderman today announced the indictment of Roger Burlew former Highway Superintendent …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicInternal Control System Components
… of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsVillage of Washingtonville – Budget Review (B24-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 … Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected budget deficit …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Opinion 88-27
… retire such a fireman involuntarily ( Mashnouk , supra ; ( Weber v Department of Fire of City of Syracuse , 54 AD2d 164, …
https://www.osc.ny.gov/legal-opinions/opinion-88-27DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal Railroad Administration to strengthen safety measures to prevent oil spills and other … inspections, but incidents such as the recent derailment in Ripley, N.Y. demonstrate that the risk of a disaster …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersDiNapoli and William Glasgall Op-Ed
… Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In … Senior Director Public Finance at the Volcker Alliance a nonprofit based in New York City …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli Releases Upper Manhattan Economic Snapshot
… of families in our beloved neighborhood,” said U.S. Rep. Charles B. Rangel. “State Comptroller DiNapoli's report on … in the creation of new jobs and opportunities. The Upper Manhattan economy is rooted in a long history of … highlights, so many young people are making Northern Manhattan their home and raising their families here,” said …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… of MTA Bus. In 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission), which was charged with making … to MTA and its agencies. In 2009, MTA issued the Blue Ribbon Commission’s final report with recommendations in …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsEmployee Qualifications, Hiring, and Promotions
… Metropolitan Transportation Authority (MTA) uses similar hiring and promotion policies, procedures, and directives for … and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The audit … Analysts, Electrical Engineers, and Attorneys). The hiring and promotion processes used by Transit are determined …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotions