Search
Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Clifton – Financial Management (2014M-217)
… financial and capital plans. Key Recommendations Take immediate action to address the Town’s weak financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Edgemont Union Free School District – Information Technology (2024M-37)
… in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a … accounts and determined that District officials did not: Disable 34 unneeded network user accounts that had last login … of authorized user accounts and routinely evaluate and disable any unneeded network user accounts in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Town of Waterloo – Board Oversight (2017M-110)
… The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is … Findings The Board has not established adequate policies and procedures governing separation payments. Separation … established. The Board did not establish policies and procedures governing the financial operations of the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Frankfort - Board Oversight (2018M-58)
… wages paid to another employee. The Board did not properly authorize health insurance benefits averaging $183,000 … supporting documentation before authorizing payment. Authorize all fringe benefits provided to all officials and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58East Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Commissioners provided … adequate oversight of the District’s financial operations to ensure that assets are safeguarded for the period January … rentals. Key Recommendations Update the procurement policy to clearly require presentation and retention of price …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled $150,415. Key Findings The Board did not establish appropriate internal controls and adopt written policies over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialOpinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Batavia City School District , Cohoes City School District , Cooperstown Central School District , Gorham-Middlesex Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 2000-17
… and types of pipe, excavation, paving and remediation. Bid specifications would contain estimates of the types and … "proposal or offer to do the work", with the appropriate bid security, and must specify a time and place when … on an arbitrary division of costs of four improvements bid as a group. The Court noted that the city charter …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17CUNY Bulletin No. CU-693
… Employees CUNY employees in the title of Maintenance Worker are affected. Background The rate increases are … increases for employees in the title of Maintenance Worker. This determination covers the period December 17, … increases are CUNY employees in the title of Maintenance Worker. OSC Actions OSC will review the manually entered Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersOversight of the Title Insurance Industry
… of the existing regulations has lagged. Fines and other penalties for inappropriate expenses and improper business …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryComptroller DiNapoli Releases State Audits
… audit fieldwork concluded, auditors recovered more than $7 million of the overpayments identified. Department of Labor: … a random sample of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Police Bulletin No. SP-184
… Purpose To provide the Division of State Police instructions for processing the 2018 Education Payment. Affected Employees Employees of the Division of State Police in the State Police Troopers … To provide the Division of State Police instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a million … was led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With … a record high senior population, the Comptroller warns city funding must keep pace with demand to support critical …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New York … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … found they did not provide mental health training to all staff for the 202021 school year by Sept 15 as …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state … on all income received and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT filers in 2019, reflect the movement of taxpayers into …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trends