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New York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.pdfVillage of Washingtonville – Budget Review (B25-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/washingtonville-village-b25-6-1.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfComptroller DiNapoli Releases Municipal Audits
… County) The highway department did not maintain perpetual fuel inventory records or take periodic physical inventories, which caused fuel usage to be under-recorded. The senior center director …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1632
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2018 and other tax … explained in this bulletin Summary of Changes To date, the IRS has issued guidance on changes to the following areas for … - Renewal/Expiration Tax Changes Federal Tax Changes IRS Notice 1036 provides an early release of certain 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… $49,300 where competition was not sought, as required by the Board-adopted policy. The Purchasing Agent could not … $250,200 were evaluated every three years, as required by the Board-adopted policy. Key Recommendations Ensure quote …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesState Agencies Bulletin No. 1455
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2016 and other related … changed for 2016. The withholding tables can be found in IRS Publication 15 (Circular E), Employer’s Tax Guide for use … visit the Internal Revenue Service website at https://www.irs.gov/pub/irs-pdf/p15.pdf The withholding of federal income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing … cash report from the System to assist in reconciling daily fine and fee collections or to review the waived …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) … rates are based on financial information, including costs, that Elmcrest reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualTown of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … when they were received. As a result, the potential for missing funds and the misuse of funds increases significantly. Properly deposit all real property …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… preserve and regulate the land and water ways that are under the Trustees’ control. The Trustees’ operating … of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The Trustees did not … under which money can be invested, and requiring FDIC coverage or other security for bank accounts. Develop …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mOpinion 91-50
… be deposited for the release of retained percentages held by the State Comptroller or by a political subdivision. This is in reply to your inquiry … in part, that the bonds and notes of LGAC are: hereby made securities which may be deposited with and may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-50East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… the amount of available unrestricted fund balance. As a result, unrestricted fund balance was actually 6.3 percent of … recorded in and avoid recording invalid encumbrances that result in circumventing the fund balance limitation. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Village of Southampton , Westchester Community College and the City of Yonkers . "In today’s … incurring more LOSAP costs than necessary. Westchester Community College – Fixed Assets (Westchester County) College … Housing Authority Village of Southampton Westchester Community College and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) … reserve policy and best practices. Hammondsport Central School District – Investment Program (Steuben County) The …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Town of Stephentown – Records and Reports (2012M-209)
… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to … not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed … Key Recommendations Ensure that the Town’s accounting records are complete, accurate, and maintained in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … $31.46 million. Key Findings District officials have not developed a formal, documented multiyear capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177