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Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomCommunity College Safety Reporting (2015-MS-2)
… audit was to assess community colleges’ compliance with safety reporting requirements established under the Clery Act … Security Report (ASR) disclosing information about college safety policies, procedures and crime statistics. Colleges … Community College Safety Reporting 2015MS2 …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
Town of Wethersfield Town Clerk and Highway Operations 2013M21
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in Oswego … In July 2010, voters in the Village presented a petition to the Village Board calling for a public referendum on …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… are in the custody of the Treasurer and that the Treasurer signs all disbursement checks, after audit and approval of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately … Town of Bangor Board Oversight 2012M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193New York State Comptroller DiNapoli Statement on MTA Finances
… pattern eliminating some risk in the MTA’s financial plan and providing raises to the labor force which has been … services during this difficult period in New York City and the region’s economic recovery. “It is now up to the MTA … MTA must finalize these savings plans to achieve its goal and communicate any impact on services and its workforce to …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCUNY Bulletin No. CU-735
… agreed to implement the NYS Paid Family Leave program (PFL) beginning January 1, 2021. CUNY represented employees … under the New York State Paid Family Leave program (PFL). The New York State Department of Financial Services has … approval to use the NY Paid Family Leave benefit: LOA/PFL - Leave of Absence/Paid Family Leave RFL/PFL - Return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsState Comptroller DiNapoli Releases Municipal & School Audits
… board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … did not establish controls or other oversight procedures to compensate for the clerk-treasurer performing all functions of the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyAccounts Payable Advisory No. 41
… to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized contracts. This …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAverill Park Central School District - Payroll (2018M-255)
… Key Findings District officials have adequate procedures to ensure salary and wages are paid accurately. The … Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the Superintendent was not using payroll change …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Moravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Opinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the chairman of a town planning board has a conflict of … prohibited by General Municipal Law article 18 under the following circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Contract and Payment Actions in May
… Office of the State Comptroller approved 1,326 contracts for state agencies and public authorities valued at $2.4 … 4,500 payments valued at nearly $11.5 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… A total of 14 local governments in New York State ended their fiscal … ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These determinations … stress in fiscal year 2022 was largely due to the infusion of aid from the American Rescue Plan Act and sales tax …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial … Just a year after the Division of the Budget forecast fiscal stability and no projected budget …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesHispanic Heritage Month Reception
… play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the event. Share Email Twitter Facebook 2021 Honorees Ruben Diaz, Jr. Bronx Borough …
https://www.osc.ny.gov/events/hispanic-heritage-monthArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … The Treasurer also did not: File the Company’s annual Form 990 with the Internal Revenue Service (IRS). By not filing Form 990 with the IRS, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a fire district has a strong …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107