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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … pursuant to a separation agreement with the town. While the separation agreement included $13,383 for earned …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … in future budget preparations. However, district officials have not prepared a formal analysis of reserve funds based on … officials have developed corresponding regulations, they do not require competition when procuring professional …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2062
submitting new Time Entry overtime and Preshift Briefing earnings codes for overtime and PreShift Briefing payments outline new PreShift Briefing calculation of Earnings Code PS1 explain the retroactive adjustments systematically calculated by OSC account retroactive change overtime factor
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the … official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … were not documented in a remedial action plan to show when these water outlets were taken out of service, how they …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Distribution of Utility Arrears in New York State
… notice to make a payment, or to enter into an agreement to pay overdue bills in reasonable installments. In June 2020, … to reduce the number of utility customers that cannot pay their utility bills. Endnotes 1 New York State …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateHomeownership Rates in New York
… Message from the Comptroller Owning a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkTown of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water … through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Water …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Bedford Central School District - Information Technology (2018M-164)
… access to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Central Valley School District – Claims Audit (2015M-129)
… does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended … Vendors may not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherUrban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter … adequate internal controls over the School’s IT system to ensure the School’s computerized data and assets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Vendor File Advisory No. 2
… MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationReal Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , Cherry … through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … of Age or Older (Senior Citizens) and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Withdrawing Your Contributions and/or Your Membership – State Police Plan
… years of credited service, you may end your membership and withdraw your accumulated mandatory contributions (with 5 percent interest compounded annually). To withdraw your membership, you should apply no earlier than 15 … Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. … Limestone Volunteer Firemen …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCity of Yonkers – Budget Review (B6-15-15)
… in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is … City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Stamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and improperly delegated check signing authority to all Board members. The Board, despite having no authority to … compensation payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, thorough and timely audit of all claims prior to payment and ensure that all checks are …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and … contracts because expenditures are not captured on the year-to-date and life-to-date amounts on the contract. In addition, for all single purchases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use