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Town of Clifton – Financial Management (2014M-217)
… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The … was to examine the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialComptroller DiNapoli Releases November Cash Report
… “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional … monetary settlements totaling $400 million were received in November and tax collections remain strong. I expect New York to enter 2016 and the new budget season on a solid foundation.” Tax collections through November …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 98-15
… referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic building pursuant to the procedural requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… for $258 million of total net tax exemptions while school property tax breaks accounted for $237 million. Other … million), Long Island ($114.1 million) and the Capital District ($113.2 million) granted the highest amount of tax … audits have noted IDAs performing effectively and using best practices, there continue to be deficiencies related to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsLanguage Access Services (Follow-Up)
… of the five recommendations included in our initial audit report, Language Access Services (Report 2022-S-38 ). About the … a written waiver form. The objective of our initial audit, issued October 26, 2023, was to determine if DMV was … of the five recommendations included in our initial audit report Language Access Services Report 2022S38 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followNew NY Broadband Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followPark Accessibility for People With Disabilities (Follow-Up)
… the setting for a range of attractions, including free concerts, world-class sports events, and cultural festivals. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followSelected Financial Management Practices
… The audit covers from April 1, 2010, through September 26, 2013. Background ORDA operates the Whiteface and Gore … and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre … Placid Regional Winter Sports Committee, a not-for-profit organization. Of this amount, $1.7 million was originally …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesADAPT Community Network – Compliance With the Reimbursable Cost Manual
… provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education service … school year, ADAPT served about 548 preschool students. In addition to the preschool cost-based programs, ADAPT … June 30, 2015, ADAPT reported approximately $53 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsOther Bulletin No. 39
… Purpose To provide the State University Construction Fund instructions for new … Employees Employees in Bargaining Unit 97 who meet the eligibility criteria Background The State University Construction Fund’s Board Resolution … To provide the State University Construction Fund instructions for new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesDiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… Denesh Melwani, 58, of Woodstock, was sentenced to five years’ probation for his … tenants could apply to OTDA for funds to cover unpaid back rent and future rent payments. If the tenant met the criteria, the payments …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftState Agencies Bulletin No. 1213
… for taxable travel reimbursements in order to comply with IRS reporting requirements. This bulletin replaces Bulletin … Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1016.1
… Control-D report NPAY590 – ADDRESS MOVE UPDATE REPORT displays all addresses that have not been certified. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemTown of Amherst – Information Technology (2025M-120)
… servers out of 272 devices reviewed were not included in the Town’s inventory list. Without proper IT inventory … with our recommendations, and their response is included in Appendix B. We conducted this audit pursuant to Article V, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Click here to download the tables below as a Microsoft Excel file . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … Contamination of State Armories (Report 2019-S-50 ). About the Program The Division of Military and Naval Affairs … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-follow