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Village of Weedsport – Financial Management (2025M-76)
… A village’s fund balance, the difference between revenues and expenditures accumulated over time, is a key measure of a … to ensure financial stability, maintain essential services and be transparent with taxpayers. Effective management helps … financial risks, helps maintain a favorable credit rating, and enables long-term financial planning. The Board is …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Area #9 – Wireless Network – Information Technology Governance
… Although wireless environments and their related security systems can be quite complex, local government and school … written policies and procedures; Determining the optimal number, physical location and broadcasting power of wireless access points; Maintaining an inventory of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… The information in this section is intended to aid State agency managers in establishing or enhancing the agency’s contract monitoring … The information in this section is intended to aid State agency managers in establishing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringVillage of Painted Post – Board Oversight (2017M-92)
… Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is … for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The Board did not adopt policies and procedures for cash receipts and disbursements, …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Fine Fire District – Board Oversight (2023M-81)
… officials adequately monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District officials … financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Park Accessibility for People With Disabilities
… of City parkland. Parks’ mission is to plan resilient and sustainable parks, public spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… care. DiNapoli recommended officials look at streamlining program administration, improving public engagement and … through the Department of Education (DOE)), a simpler application process, more regular reviews of public-facing … application and administration processes, and a reduced chance of mismatch between demand and supply which could lead …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsExtra-Classroom Activity (2015-MR-5)
… districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, … Extra-classroom activity funds are those operated by and for the students. Students collect funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Village of Forestville – Water Fund (2012M-207)
… of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls over … consists of a Mayor and four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled … Board authorized substantial improvements to the Village’s water system and obtained funding for the project from the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207DiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCollection of Fines Related to Tenant Complaints (Follow-Up)
… of all rent registration records, ORA responds to owner and tenant applications, inquiries, and complaints … in baseless court proceedings. Non-compliance is when an owner fails to comply with an order by not taking corrective … settlements or substantial fines and penalties against the owner. If owners are found to be in violation, they could …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Background The Town of Essex is located in Essex County and has a population of approximately 670. The Town, which is … an elected five-member Town Board, has one water district and one sewer district. Budgeted appropriations for 2014 … failed to establish comprehensive written policies and procedures for processing payroll and maintaining leave …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… 2014 through October 30, 2015. Background The Oneida City School District is located in the City of Oneida and the … Oneida City School District Controlling Access to the Student Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemOversight of Building Construction Site Safety (Follow-Up)
… of Buildings (DOB) is responsible for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… half of 2025, with unpredictable actions out of Washington and other economic and geopolitical issues causing uncertainty for investors … DiNapoli said. “The state pension fund’s sound management and long-term approach has weathered previous market ups and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Comptroller DiNapoli Releases Municipal Audits
… they were for appropriate village purposes, accurate, and adequately supported. As a result, auditors identified overpayments and claims with insufficient documentation to ensure they … appropriate. Auditors reviewed 30 claims totaling $883,765 and determined that none of the claims were audited by the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsPayroll Users Group Organizational Charter
… and procedures to improve payroll processes; and Providing members with an opportunity to network and exchange … Article III. ORGANIZATIONAL STRUCTURE Section 1.Steering Committee: There shall be a Steering Committee comprised of state agency policy level and …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOversight of Campus Foundations
… to contract with foundations, which are private, not-for-profit corporations, to support fundraising efforts, real … of SUNY’s System Administration (SSA). OUA is responsible for conducting periodic audits of the foundations, while UCO is responsible for ensuring the foundations have the required contracts with …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … of the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challenges