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West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Manhasset Union Free School District – IT Asset Management (S9-22-15)
… technology (IT) assets acquired or in use during the audit period Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … assets (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be located. Six …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Village of East Hampton – Information Technology (2015M-187)
Village of East Hampton Information Technology 2015M187
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Odessa-Montour Central School District – Financial Condition (2016M-71)
… County. The District, which operates three schools with approximately 750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Town of Ballston - Water Fund Financial Operations (2023M-60)
… complete report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings … delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Jamestown City School District – Financial Condition (2015M-120)
… Develop and adopt a budget in which recurring expenditures are funded by recurring revenues, thereby reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120DiNapoli Statement on Legislation Restoring Contract Review Authority
… review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this … oversight, accountability and transparency in state procurement. “By reviewing contracts before they are awarded, my office helps ensure the integrity of the procurement process and protects taxpayers, agencies, local …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentTown of Saugerties – Information Technology (2015M-117)
… Key Findings The Board does not review user access on an ongoing basis or restrict administrative rights to … of a system or application, and review those rights on an ongoing basis. Provide Town personnel who use computers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Rhinecliff Fire District – Board Oversight (2024M-154)
… their ability to make informed financial decisions and cannot assure taxpayers and other interested parties that the District’s financial activities are adequately accounted for and reported. Specifically, the Board did not collectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fBarnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs from 2009 to 2014, while four upstate … New York reached its highest employment level ever of more …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc … a slate of candidates put forward by activist investment firm Engine No. 1, who won seats on ExxonMobil’s Board of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… corporate funds for political purposes, especially now in an election year with bitter political divisions on display,” … encourage more companies to do the same. Public disclosure is always in the best interest of shareholders.” Since the … Cruises Ltd. – Proposal received 32 percent support from shareholders CMS Energy Corporation – Proposal received …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalState Comptroller DiNapoli Releases Audits
… drug coverage. The follow-up found that, of the initial report’s six audit recommendations, three were partially … competition. The follow-up found that of the initial report’s eight audit recommendations, three were implemented, … requirements. The follow-up found that, of the initial report’s 19 recommendations, nine were implemented, four were …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDistribution of Utility Arrears in New York State
… in the number of households in arrears on utilities bills for 60 days or more. Over the course of the pandemic, the amount in arrears increased significantly for all utilities and more than doubled on a statewide basis. … $250 million approved in the New York State Enacted Budget for State Fiscal Year 2022-23 to provide relief on these …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … the seller is responsible for paying shipping costs (FOB destination). Though generally exempt from payment of …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderColumbia County – Payroll (2014M-121)
… auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have … properly segregated. Review the method by which part-time attorneys are paid and the associated hours are reported. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Conesus No. 1 Fire District – Internal Controls (2014M-46)
… District’s 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46