Search
XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and Land Improvements and Renovations in excess of $100,000 Library Books in excess of $5,000 Works of Art and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureSecurity Over Critical Information Systems
To determine whether the security controls over critical State Education Department information systems were sufficient to minimize the various risks associated with
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Islip in Suffolk County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department … submit monthly or annual financial reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations … Ensure that the Treasurer properly completes and files IRS form 990 for 2010 and 2011. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
Saugerties Central School District ExtraClassroom Activities 2017M77
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Emergency Service Communication Surcharges (2017-MS-4)
… NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Police Property Room Inventory (2014-MS-4)
… Key Findings All 10 of the law enforcement agencies we audited had policies and procedures that were outdated and … from inventory at eight of the 10 municipalities we audited. Items missing included currency, drugs, electronics, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed … with the policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance precludes many crime victims of unsatisfied restitution orders from …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Forestport – Financial Management (2013M-184)
… operations. The Board did not have a policy to govern the level of fund balance that should be maintained and has not … taxpayers. Adopt a fund balance policy governing the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s custody …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329City of Lockport – Fiscal Stress (2013M-330)
… in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common … million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending … cash flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Champion – Information Technology (2014M-130)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over its computer … million. Key Findings All users have administrator rights to their computers, giving them complete control over their … for computer-processed data. The Clerk backs up data to the machine that she is currently working on and not to an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130NYS Common Retirement Fund Announces First Quarter Results
… Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 … to New York State Comptroller Thomas P. DiNapoli. "The first quarter presented a challenging investment climate," … State Common Retirement Funds Fund overall return in the first quarter of the state fiscal year 20152016 was 052 …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsMonsey Fire District – Audit Follow-Up (2020M-62-F)
… of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released … The purpose of our review was to assess the Monsey Fire Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Dryden Central School District – Information Technology (Cortland County, … with all IT service providers. Whitesboro Central School District – Separation Payments (Herkimer County and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board … The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … not properly filed. The required annual independent audit of the district’s financial records was not performed since …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 919
… changes that are required to apply the proper taxation for employees who are receiving a retroactive military … Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 … and described how the FICA status would be updated for employees beginning or ending military stipend beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… 9.7 percent of all local government revenue, according to a comprehensive report on local sales tax released today … along with many towns and villages, depend on these funds to pay for essential services and operations, revealing the … across New York State,” DiNapoli said. “As we work to rebuild our economy, we must also help repair the damage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsRefunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and … Simplified Procedures for Local Governments Seeking the Comptrollers Approval of …
https://www.osc.ny.gov/debt/refunding-local-debt