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Broadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Audit of Claims (Allegany County) The town clerk did not number claims or prepare abstracts of claims to be … of the ensuing year's appropriations. Library officials have not communicated these surplus funds to taxpayers. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsInspector General
… below. To report any concerns, complete the: Online form Paper form and follow directions to mail or fax … qualified, subject to removal for cause with notice and a hearing before an independent hearing officer. He or she may be assisted by a staff of …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalDiNapoli Honors Hispanic Leaders
… Comptroller DiNapoli Celebrates Hispanic Heritage Month | YouTube … New York State Comptroller Thomas P DiNapolis …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Department officials did not deposit or account for all donations received or deposit money received from fundraisers … For access to state and local government spending, public authority financial data and information on 130,000 state …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Chappaqua Central School District - Fixed Assets (2022M-186)
… incomplete and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… impact of the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was due in part to community-led investments through the pandemic, … 2011 to 2022, the South Bronx saw a 25% and 20% increase in jobs and businesses, respectively, led by the health care …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfTown of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … revenues totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's … and the amount of fines and surcharges the Court may have collected. Both the Justice and the clerk have the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… adequately managed network user accounts and developed an information technology (IT) contingency plan. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationOpinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, …
https://www.osc.ny.gov/legal-opinions/opinion-95-16XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… of expense reports in the Statewide Financial System (SFS) Travel and Expense Module. This requirement will help … (i.e., expense reports with a business purpose other than “non-travel expense”), the mandatory fields must be populated … in SFS for all employees who submit for travel or non-travel expense reimbursement. If official station is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsTown of Patterson - Information Technology (2020M-37)
… use, access and loss. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. … officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Butternuts – Highway Facility Capital Project (2021M-94)
… shed capital project (Project). Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Brighter Choice Charter School … – Non-Payroll Disbursements (Albany County) The board and officials did not provide adequate oversight to ensure … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. Key … measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureLocust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … $1 million in fund balance each year which was not fully needed to finance District operations. As a result, … had a fund balance policy in place budget estimates could have been more realistic, budgets would have been …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … The Board adopted budgets for the general fund that were not structurally balanced, but instead the Board routinely … records were not properly maintained. County officials have not properly limited users’ access within the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… with chronic budget strain," said DiNapoli. "Looking to the future, local officials should exercise fiscal caution … York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 … ult/files/local-government/documents/pdf/2020-04/2016-munis-not-filed.pdf For a list of persistent non-filers – those …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores