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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the town … at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County officials paid more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Auditors found county officials did not … the 2021 budget. However, additional fund balance may be needed to replace revenue shortfalls and to supplement the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Guide to Federal Funding in New York
… cuts for states, including funds for Medicaid and other health programs, education, social welfare, transportation, public protection, environment and other vital programs. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkSprings Union Free School District - Payroll (2018M-222)
… Union Free School District (District) employees received the salaries and accrued leave to which they were entitled. … Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement … and implement procedures to ensure that employees are paid in accordance with contracts and CBAs. Implement and enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period … 2017. Background Sullivan County Community College is part of the State University of New York system. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March … Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Village of Mill Neck – Financial Management (2014M-358)
… and capital needs. … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Speculator – Financial Condition (2013M-381)
… is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board comprises four elected Trustees and an elected Mayor. Its adopted appropriations for the … deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Fishers Island Ferry District – Financial Operations (2016M-156)
… Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the … did not ensure that goods and services were procured in compliance with statutory bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… training, they would have better positioned themselves to oversee the financial activities and helped ensure … years 2015 through 2021. Town of Seneca Falls – Credit Card and Travel Expenditures Audit Follow Up (Seneca County) … implemented. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Service-Disabled Veteran-Owned Business Program Implementation
… Development (Division) within OGS to oversee the State’s SDVOB Program (Program) and to certify eligible businesses. … Metropolitan Transportation Authority: Minority and Women’s Business Enterprise Reporting (2010-S-9) Dormitory … State of New York: Contract Participation of Minority- and Women-Owned Business Enterprises (2014-S-7) … To determine …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationState Comptroller DiNapoli Releases Audits
… City University of New York (CUNY): Compliance With Payment Card Industry Standards (2018-S-61) Auditors found … while CUNY recognizes the importance of compliance with payment card industry standards and is committed to …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… have them believe, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found that the MTA's New York City Transit (Transit) published "wait assessment" … obscures the reality of straphangers' wait times. New York's subway riders deserve better." Wait Times Getting …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014City of Lockport -- Budget Review (B18-1-10)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the … refuse, water and sewer funds as of December 31, 2013. The Act requires the City to submit to the State Comptroller each …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance … and allocation of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) … was issued on September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followOversight of School Safety Planning Requirements (Follow-Up)
… the Program In New York, schools are required to develop and regularly review safety plans as part of the Safe Schools … in New York’s schools by preventing school violence and increasing the safety of students and teachers in school settings. Among its key provisions, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… under the Reimbursable Cost Manual (Manual) issued by the New York State Education Department (SED). The audit covers … 2009. Background KTI, a privately-owned company located in New York City, provides special education itinerant teacher … education company, Kids Quality Care, Inc. (KQC). The New York City Department of Education (DoE) pays tuition and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … employee names and Social Security numbers. The first step in implementing adequate access controls is determining what … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controls