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Village of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … Did Village of Owego Village officials maintain complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… needs to be improved." OCFS regulates and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices … Identify and implement strategies to improve county and VA compliance with requirements for the certification and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 89-61
… -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on … of the town supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, … the salaries of the town supervisor, town clerk, town superintendent of highways and town building inspector are …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and … surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of E911 surcharge … 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned on such …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Preston Fire District – Board Oversight (2025M-87)
… interest, and the average daily balance available for investment from this account was $208,626. Audit Summary The … for District taxpayers. Also, the Board did not: Adopt an investment policy or adequately monitor investments. … the District’s investments were legal, safe and liquid, investment yields could have been improved. Officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit report issued in August 2015 … years), leased to a vendor to make warranty repairs, and licensed twice; once as a parking lot to accommodate a tenant …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical Therapy (CTN) (2017-S-79) For the three fiscal years ended June 30, 2015, auditors … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… procurement of IT assets and services and to maintain inventory records, school officials did not ensure that company employees maintained complete and accurate inventory records for all IT assets. As a result, the … officials, the network manager and district-assigned BOCES coordinator fully implemented one recommendation, partially …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Parks a Growing Attraction
… 78,019,700 2021 78,447,193 2022 79,448,251 2023 84,108,956 2024 88,378,737 2025 86,032,620 Source: Office of Parks, … Niagara Falls had 8.9 million visitors in 2025 and Jones Beach had 7.9 million visitors. Niagara Falls is the oldest … participants are recreating less frequently. Between 2024 and 2025, there was a decrease of 2.3 million visits …
https://www.osc.ny.gov/reports/state-parks-growing-attractionState Comptroller DiNapoli Releases Municipal Audits
… accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide … office with documentation to support his annual report of driving range fees. Kenilworth Fire District No. 2 – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … Free School District , Rensselaer City School District and the Spencerport Central School District . State Comptroller … State Comptroller DiNapoli announced completed audits of the Bellmore Union Free School District …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? … modifications planned for the property. A board-appointed inspector oversees, administers and enforces building codes, … The Inspector did not properly manage permit fee collections The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… Tonawanda City School District – Information Technology (Niagara County) District officials properly managed user … application by ensuring accounts were locked or disabled when an employee separated from the district. City of Lockport – Budget Review (Niagara County) Auditors found that the significant revenue …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolOverview – Enhanced Reporting
… manual reporting process using the Reporting Dashboard in Retirement Online . You may use either method; one method may be more … reporting (a pipe-delimited Text file) for uploading to Retirement Online . Rev. 2/23 … NYSLRS employers can submit reports in Retirement Online as a file or through the manual online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default ordering …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State … has updated the policies and procedures regarding a proper invoice. When an invoice does not contain the required information outlined in … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceBrunswick Central School District - Online Banking (2020M-6)
… whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness websites … Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… general questions you have regarding the content of this advisory. ASK can be reached via email at … Data Quality Advisory …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisory