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Town of Queensbury - Water System Cybersecurity (2018M-268)
… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to dispatch the PO …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of East Otto - Information Technology (2018M-156)
… Audit Objective Determine whether the Board ensures that information technology (IT) assets are properly safeguarded … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Unified Court System Bulletin No. UCS-177
… Purpose To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court Officers Association. Affected … To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court Officers Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide … independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… town’s accounting records, that the town’s general fund balance was overstated by $316,272 as of December 31, 2021, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… seven months of the fiscal year totaled just under $85 billion, $181.8 million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April projections, according to the … The General Fund ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union … and the Westmoreland Central School District . "In an era of limited resources and increased accountability, it's … recorded in the employee leave records and found that 12 of these employees' leave carryover amounts were overstated …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 93-16
… by local government employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work … earn credit under a service award program for responding to fire alarms during their "regularly assigned work … credits. You ask whether this action by the employer will permit credits to be earned. General Municipal Law, §217(c) …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 91-19
… be an intention on the part of the donor to make the gift, delivery of the gift such as to vest the donee with dominion …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 88-43
… or statutory amendments that bear on the issues discussed in the opinion. WORKERS' COMPENSATION -- Self-Insurance … sheriffs and county corrections officers are injured in the performance of official duties and are paid their … out of unpaid installments of compensation due provided a claim for reimbursement is filed before award of compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Audits
… Authority – Fare Evasion (Follow-Up) (2022-F-23) For 2018, the Metropolitan Transportation Authority (MTA) … audit. Of the initial report’s 19 audit recommendations, 13 were implemented, four were partially implemented, one was … identified in the initial audit. Of the initial report’s 15 recommendations, four were implemented, two were partially …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0City of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Oversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsDiNapoli Calls for Improvements to Capital Planning Process
… fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which … concludes that reforms are needed to ensure that New York State is spending its billions of capital project dollars … needs but more reforms are recommended. "New York state should have a comprehensive assessment of the condition …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … did not comply with SED’s requirements for reimbursement. New York State Energy Research and Development Authority … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits