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State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… seeing profitability and bonuses decline, adding further to the city’s budgetary pressures. “The city’s economic … fragile and relies on the city and state working together to address these challenges. The mayor identified … and savings in his budget. Still, more can be done to incorporate recurring costs, including those to help …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period … $3.2 million for all five school districts of residence to revenues received and reported and did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… a seven-member Board of Trustees who are elected by Oswego City School District residents. The Library’s operating …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … distinct and separate from the Town of Richland in Oswego County. There is one fire company located within the … expected standards of conduct for the guidance of District officers and employees and Department volunteer members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
Town of Summerhill Fund Balance and Budget Monitoring 2013M27
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the … The purpose of our audit was to review the Districts cash receipts and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… management of financial operations and ambulance services for the period January 1, 2013 through June 12, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The Town did not properly account for reserves within the operating funds that financed them …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Auditors
… organizations and programs that touch every aspect of our lives, including public health, education, the environment, … more. If you want to have a direct positive impact on the lives of others, review qualifications below and apply. For … If you want to have a direct positive impact on the lives of others review the qualifications for our auditor …
https://www.osc.ny.gov/jobs/auditorsContinuity of Operations Planning
… events. Our audit scope included the period January 1, 2017 through August 23, 2017. Background The Division of … COOP can help government agencies ensure the stability of essential functions through a wide range of emergencies and … COOPs include plans and procedures that delineate essential functions, specify lines of succession and the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningReview of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the … State travel rules and regulations. Background According to the New York State travel rules and regulations, the State … enrichment. These actions include falsifying travel times to obtain meal reimbursements to which she was not entitled, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesManagement of Cash and Investments
… members are appointed by the Governor and confirmed by the State Senate. The MTA includes seven constituent agencies, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCollege of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science … Key Recommendation Implement enhancements to the College’s network security that were identified during the audit. Other … of Interest State University of New York at Albany: Network Security Controls (2004-S-23) Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsAccounts Payable Advisory No. 71
… a class on this topic at the Fall Conference on October 26, 2021. Please refer to the Guide to Financial Operation, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Montauk Fire District – Board Oversight (2024M-117)
… received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329