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Citywide Payment Services and Standards – Controls Over Payments
… difference to DOF’s attention, DOF was not aware of it and then could not provide documentation to explain this … they were logged into an informal tracking sheet and then held for up to 19 days before they were recorded in DOF …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Comptroller DiNapoli Releases Municipal and School Audits
… average of $1.6 million annually for a three-year period. Delaware Academy Central School District at Delhi – Financial Management (Delaware County) The board and district officials failed to …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsYates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether … The Surrogate’s Court register did not include an action ordering the deposit of $6,867 with the Treasurer during …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followState Comptroller DiNapoli Releases Municipal and School Audits
… understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … remedial actions were planned or enacted. Because there is no information on the lead levels of the 98 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Wells – Records and Reports (2024M-59)
… of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Wells Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Westchester County – Court and Trust Funds (2024-C&T-3)
… and account for court and trust funds for the period January 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets … and account for court and trust funds for the period January 1 2022 through February 29 2024 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Island Experienced Gains in Farms and Farmland
… of our food supply system. This is especially true on Long Island. It was the only region in the state to see the … of farming across upstate New York along with Long Island and New York City. The report includes an analysis of … for farmers. Some of the important findings for Long Island include: There were 607 farms on Long Island in 2022, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOrleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … States. The Climate Act builds on the 2015 New York State Energy Plan and the Clean Energy Standard (CES) designed to fight climate change, … the Public Service Commission PSC and the New York State Energy Research and Development Authority NYSERDA adequately …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingBroker Search for Internal Equity and Fixed Income
… (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 months thereafter. … Please revisit this website page on February 16, 2026, for instructions on how to apply. Requirements As part … on accepting gifts and hospitality that apply to Fund staff as State employees; Will provide training to its …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Comptroller DiNapoli Releases Municipal and School Audits
… audited prior to payment. Although the board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with … disabilities (IDD). People with IDD face significant health issues making them more vulnerable in an emergency. For …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followTown of Lewis – Records and Reports (2025M-17)
… and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief … records. We reviewed all 15 asset and liability accounts recorded in the accounting records for the general fund, … determined that 12 accounts were overstated by a combined total of $894,197 and eight accounts were understated by a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Chenango County – Court and Trust Funds (2025-C&T-2)
… The Treasurer’s court and trust ledger did not contain all required information including: Date of entry of original … paid. Key Recommendation The Treasurer should ensure that all required information is included in the Treasurer’s court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2