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Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… customers or third parties. Examples include data used to produce payroll or vendor payments, preliminary drafts of bid …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesSelected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to ensure that … 1, 2014 to September 12, 2017. Background Staten Island Railway (SIR) is a subsidiary of the Metropolitan … To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Comptroller DiNapoli Releases Municipal & School Audits
… 2022-23 through 2024-25 fiscal years. As a result, there is an inaccurate depiction of the actual financial condition …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… back to the State. For information on Finance Office certification requirements see Chapter XII, Section 4.B – Certification of Vouchers of this Guide. Process and … for approval using the employee’s own user ID. Sign the certification on a completed Employee Report of Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… To determine whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized … To determine whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… through October 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected Board of Trustees consisting of a … cash flow projections by fund. Ensure the annual report is filed in a timely manner by the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Opinion 90-41
… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Operational Advisory No. 7
… established in the system. This information is used for many purposes during day-to-day operations including check …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateSecurity Self-Assessment – Information Technology Governance
… Likewise, if only a small handful of computer users have received IT security training, the governing board … as well. Some questions are followed by a suggested step you can take to verify and better understand the answer … For example, if the inventory of computer hardware does not include any laptop computers, yet you have observed staff …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law.Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… unionized newsrooms and not bargaining in good faith. Amid news that additional employees have considered organizing …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the … 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District … and cash collections for extracurricular activities for the period July 1, 2014 through January 21, 2016. Background … Officials did not implement policies and procedures over athletic event admissions. The athletic director did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveEast Moriches Union Free School District - Budget Review (B7-15-5)
… which the deficit obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the tentative budget are reasonable, except for appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Cazenovia Central School District – Financial Condition (2015M-327)
… is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found … known liabilities by a total of $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The Board … not audited and approved before payment. Davenport Fire District – Financial Activities (Delaware County) District …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Lyndon – Purchasing (2013M-149)
… budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a procurement … procurement policy, where the Board would specify the number of written or verbal quotes or bids to be obtained for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149