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Monitoring and Administration of Public Protection Grant Programs (Follow-Up)
… and community-based organizations in implementing strategies to reduce and prevent shootings and gun-related …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual … debt issuer (most likely a public authority) is using some excess cash on hand to defeasance some routine debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background The Allegany-Limestone Central School District is located in Cattaraugus County. The … validating the amount retained. While the Board adopted an asset policy, it has not updated it to reflect current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records. Background The Town of Carroll (Town) is located in Chautauqua County and has approximately 3,500 residents. … for the Town’s accounts, any type of budget information on a timely basis or a list of reconciled bank account balances on a monthly basis. The justices did not perform a monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Technology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsComptroller DiNapoli Releases Municipal Audits
… Conflict of Interest and Cash Receipts and Disbursements (Delaware County) Auditors determined that board member had a … that the clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and … town for these extra payments and the town paid $58,858 to the supervisor’s wife for services she provided during …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling … is a State public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of six related … 110 cars for a total of 202 LIRR M9 cars. The cars will replace the M3 cars and expand the fleet in preparation for …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementRestitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. … Determine whether County Probation …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller Releases School District Audits
… unused appropriated fund balances each year, the district’s recalculated surplus fund balance exceeded the statutory 4 … financial condition, especially in light of the challenges caused by unexpected revenue reductions due to the economic fallout …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsAccess Controls Over Selected Critical Systems (Follow-Up)
… the implementation of the two recommendations included in our original audit report, Access Controls Over Selected … to security and account management and access controls. Our initial audit report, issued on March 21, 2019, examined … unauthorized or inappropriate access to those systems. Our audit covered the period August 1, 2016 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followComptroller DiNapoli Releases School Audits
… found that the district did not have a disaster recovery plan. Evans-Brant Central School District – Information … totaling $549,000 and did not seek competition as required by the procurement policy for five professional …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… the assistant superintendent for business and a senior account clerk routinely approved and performed wire and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Access Controls Over Student Information Systems (2014-MR-1)
… within SIS that allow users to assume the identity or the account of another user. None of the districts reviewed audit … SIS data for users of the assume-identity and assume-account features. Periodically review available audit logs …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1DiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 million …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsPayroll Forms
… AC 2772 Direct Deposit Form Personal Privacy Protection Law Release Forms and Instructions Personal Privacy … for completion and then submitted as instructed. … New York State Payroll Forms …
https://www.osc.ny.gov/state-agencies/payroll/formsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfOpinion 96-4
… NY Const. Art VIII, §1; Grand Realty Company v City of White Plains , 125 AD2d 639, 510 NYS2d 172), which must be …
https://www.osc.ny.gov/legal-opinions/opinion-96-4