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State Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked … a receipt or the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of School Fire Safety Compliance
… and monitoring. Our audit did not include a review of compliance issues for schools operating within New York … activities. Each public, private, charter, and Board of Cooperative Educational Services (BOCES) school building … the Department. The Department also issues a Certificate of Occupancy (CO) annually to each BOCES, public, and charter …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceFranklin Square Union Free School District – Website Transparency (2025M-93)
… review on the district’s website so that the community and other interested parties can make informed decisions. The … administrative information. As a result, the community and other interested parties could not readily access and review … District officials limited the taxpaying community and other interested parties’ ability to readily access …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… The State Education Department (SED) has agreed to update its … an audit by State Comptroller Thomas P. DiNapoli found the program did not meet several of its goals in 2012 and … The State Education Department SED has agreed to update its …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … security training?” The question is followed by a prompt to record the date(s) of training and who attended, if … occurred six years ago, the governing board may want to consider arranging for additional training or a refresher …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… OGS list. No person on the OGS list shall be utilized as a subcontractor on any contract with a State agency, including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012V.2 Governance – V. Chart of Accounts (COA) Governance
… combinations. Commitment Control consists of statewide (SW), Division of the Budget (DOB) spending plan, and … for the COA and KK are administered centrally for both SW and agency-specific configuration request for changes as … values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from OSC. COA and KK change request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceState Agencies Bulletin No. 1936
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Racing Inspector at the NYS Gaming Commission are eligible to receive a CSEA ASU Work-Related Clothing Allowance … Stip); and Has a Comp Rate Code of FEE; and Is assigned to a track location in the title of Racing Inspector during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingState Comptroller DiNapoli Releases Municipal Audits
… the director did not develop proper internal controls over cash disbursements and electronic payments or financial … or not adequately separated for rent receipts and cash disbursements. Payments totaling approximately $152,000 …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well beyond. … debt and commit to building up our rainy day reserves. The road ahead is a challenging one and will require a long-term …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… had called in sick. March 20, 2019 at Crown Heights/Utica Ave. (3/4) station and Utica Ave. (A/C) station. Outreach workers didn’t show at these … Sq NQR” and “’I’M OKAY F Train Unknown’ at 14th Street-6th Ave FLM.” While some people may resist giving their names, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationGreenville Fire District – Capital Reserve (2014M-64)
… of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 through … Key Findings The District accumulated funds in its capital reserve in excess of the amount originally … Greenville Fire District Capital Reserve 2014M64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Town of Lexington – Town Clerk (2017M-188)
… and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … five-member Town Board. Real property taxes collected for the audit period totaled $4.9 million and fees collected for the audit period totaled $45,654. Key Findings Real …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine … totaled $98 million. Key Findings District officials did not consistently use competitive methods when purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Canaan – Board Oversight (2017M-183)
… 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately … tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not perform annual audits … duplicate receipts for all transactions where no other form of receipt is available. Remit all tax collections to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Dannemora – Part-Town Activities (2017M-215)
… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … your spouse, they will be eligible to receive half of the COLA amount you would have received. For more information, …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentNewark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282