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Cortland County - Claims Audit and Check Printing (2018M-247)
… complete report - pdf] Audit Objective Determine whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has not audited … for auditing claims by establishing the office of county auditor or the office of county comptroller, in …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Middleburgh Central School District - Information Technology (2019M-115)
… adequately safeguarded data from potential abuse or loss. Key Findings District officials did not adequately … adequately safeguarded data from potential abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115County of Rockland – Budget Review (B18-6-11)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the … million. Key Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorWhite Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, … time was not properly accrued or used. Only 27 percent of water produced by the Village’s water system was billed to customers, and Village officials …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262State Agencies Bulletin No. 2062
… is to provide agency instructions for submitting new Time Entry overtime and Pre-shift Briefing earnings codes to … (Administration), a single adjustment will be entered into Time Entry using the Adjustment Code ARO (Adj Retro Raise for … (Administration), a single adjustment will be entered into Time Entry using the Adjustment Code ARC (Adj Retro Raise for …
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
… bargaining agreement regarding employees’ leave benefits. Town of Lodi – Town Hall Capital Project (Seneca County) The board did not …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-71
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… properly protect their IT resources, including data, if they do not know what resources they have and where those resources reside. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… to Board of Water Supply purposes. The scheme continued into the fall of 2018 with payments from the Board of Water … through these convictions. Also assisting in the investigation for the Attorney General was Legal Support … by Investigator Angel LaPorte, under the supervision of Deputy Chief Investigator John McManus and Supervising …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentState Comptroller DiNapoli Releases Audits
… customers. The installation of electric vehicle high-speed chargers was as much as 2 years behind schedule. NYPA made …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… 10.8 percent, from fiscal years 2012-13 through 2014-15. This resulted in most of the fund balance appropriated in the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-380
… Purpose To explain the agency procedures for reporting rate increases and … earnings" Affected Employees CUNY employees in the title of High Pressure Plant Tender Effective Date(s) … Rate increases are effective 7/1/08 and 7/1/09 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … $2.34 million of disbursements, and determined that 18 listings did not include check numbers and check …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82City of Mechanicville – Procurement (2025M-60)
… September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services are … purchasing process or specific procurement guidelines for professional services in the procurement policy. The city … and ensure economic use of public funds in the taxpayers’ best interests. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Comptroller DiNapoli Releases School Audits
… operating surpluses, district officials increased the real property tax levy by an average of approximately $397,000 each year. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for work on Saturdays that included $22,091 additional pay for working overtime. However, the BOCES Classified … for 23 purchases totaling $102,378. Village of Greene – Investment Program (Chenango County) Village officials developed a comprehensive investment program but did not effectively manage the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits