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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … did not exist. Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics … addressing the problems identified in the initial audit. New York City Department of Finance (DOF): Selected Controls …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for investment. As a result, the county maintained most of its available-for-investment funds (monthly average of $112 million) in a money market account, earning $1.8 … earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town Supervisor’s Records and Reports …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Payment for Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… improving revenues. State Operating spending is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the … as the Governor proposes to extend the personal income tax surcharge on high earners. “The state needs to be prepared to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewSupported Browsers
… Web browsers Our website and online services support: Microsoft Edge Google … must enable JavaScript for your browser to work with our website. Most browsers come with JavaScript already enabled. … for more information about the use of cookies on our website. … Our website and online services support Microsoft Edge and Google …
https://www.osc.ny.gov/online-services/supported-browsersMount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Cuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… [read complete report - pdf] Audit Objective Determine whether the Board adopted … the State Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Yorktown - Information Technology (2020M-16)
… recovery plan, including backup procedures and offsite storage, and communicate the plan to officials and employees. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Honeoye Central School District - Information Technology (2019M-9)
… and District officials effectively managed the District’s information technology (IT) assets. Key Findings The Board … and District officials effectively managed the Districts information technology IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Miller Place Union Free School District – Check Signing (2017M-76)
… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. … Schenectady County Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedSolvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Greece Central School District – Retiree Health Insurance (2016M-54)
… and procedures to periodically monitor the status of all retirees, their spouses and their dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, … million. Key Findings BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system or limited access to users based on their job descriptions and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Village of Potsdam – Financial Condition (2017M-61)
… 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of … Village of Potsdam Financial Condition 2017M61 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61