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Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice … accounted for and the Court’s computer system was not used to generate a balance due report. Cases in which payment was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Green Island Power Authority – Electric Billing and Collection (2015M-137)
… upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority generated revenues totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 … our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes comments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelState Agencies Bulletin No. 1879
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseSherburne-Earlville Central School District – Fund Balance (2017M-19)
… The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The District, which … ensuing year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsInlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… payroll payments for the period July 1, 2014 through May 31, 2016. Background The Heuvelton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 … that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of overestimating appropriations, it has experienced a cumulative operating surplus of almost $2.5 million for the … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. … Greenwood …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s purchasing … provide guidance on procurement methods for purchases that do not require competitive bidding. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… Yorkers address affordability and improve quality of life in our state. “Many of New York's families are feeling … New York’s startlingly high rate of children living in poverty. These and other proposals and how we pay for them …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Taxable sales in retail trade declined by nearly one-third from March to May 2020 compared to one year earlier, with all … and decreased for other goods such as clothing. As people seek to avoid virus transmission, online shopping has … have remained open since the start of the pandemic, many brick-and-mortar retail establishments (categorized as …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … taxes were not collected. New York Racing Association (NYRA): Capital Program Revenue and Expenses (Follow-Up) … An initial audit issued in October 2015 found that NYRA lacked a formal long-term capital planning process for …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsOversight of Chronic Absenteeism
… Purpose To determine if the New York State Education Department (Department) has … through April 24, 2018. Background Chronic absenteeism is a widespread problem, defined by the Department as a … is at least double the rate for the overall student population. Traditionally, districts have collected and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… Purpose To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview … being updated on the Job Data page in error, they must submit a Job Action Request using the Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … appropriate reports to substantiate the accuracy of revenue received and deposited from a department fundraiser. … by town officials. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… resulted in a guilty verdict on five of six counts related to Will's theft of approximately $30,000 in public campaign … a $750 Louis Vuitton handbag. Prosecutors also detailed how Wills used $21,000 in State grant funds for personal and … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-scheme