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Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is … inventories. The Board did not establish written policies and procedures for cash receipts for the senior center or the … did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated approximately $66,000 in …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165State Comptroller DiNapoli Releases School District Audits
… Officials did not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded … of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six … access a district bank account. The board’s online banking policy dated April 24, 2013, had not been updated or …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-32
… significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an … et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted to " ... encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases School Audits
… being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … Evergreen Charter School – Employee Fingerprinting (Nassau County) The board has not established a fingerprinting … Central School District – Claims Audit Process (St. Lawrence County) District officials have established adequate …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… revenue). State agencies must submit APJV transactions online by navigating to Accounts Payable > Vouchers > Regular Entry State agencies submit GLJE transactions online or using a bulkload process: Online: GLJE transactions … including but not limited to, OSC Audit & Control, the NYS Annual Financial Audit and the Federal Single Audit. If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… Act (CMA), its hands-off approach to monitoring its service providers’ outreach efforts and building owner … of CMA requirements, and relies in part on third party service providers to ensure compliance with the Act. The New … 2025 for not meeting 2024 requirements are highlighted in red on the website. Auditors selected a sample of 46 …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateState Police Bulletin No. SP-215
… Nassau and Suffolk Earnings Code Effective Date Old Rate New Rate LPO 04/01/2021 $1,720 $1,754 Supplemental … of Orange, Putnam, Dutchess Earnings Code Effective Date Old Rate New Rate SPL 04/01/2021 $1,306 $1,332 Supplemental … of NYC, Rockland, Westchester Earnings Code Effective Date Old Rate New Rate SPL 04/01/2021 $1,956 $1,995 Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andCUNY Bulletin No. CU-726
… of the January 2022 Increments and provide instructions for payments not processed automatically. Affected Employees … Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) … to Processing The following Control-D report is available for agency use on 12/16/2021. This grants agencies time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsArea #5 – Malware Protection – Information Technology Governance
… drives and digital cameras, and turn off the AutoPlay 13 feature for such devices. 13 A feature built into Windows operating systems to automatically … files stored on devices when connected to computers. This feature poses a security risk because malicious programs …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionLaSalle School – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… our examination was to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various … our examination was to determine whether payments made to American Academy of Pediatrics District II AAP for various …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… of Education (DoE) pays tuition and fees to KQC using rates set by SED, which are based on financial information … service disallowances consisted of $73,258 in excess salary costs for its Executive Director/Owner and $64,878 in … the CFRs and the tuition reimbursement rates. SED should direct KQC officials to comply with provisions of the Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualTowns’ Road Management Plans (2014-MR-2)
… During fiscal stress, towns often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts and can also help towns obtain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, … 2025, the end of the state’s previous fiscal year. As of Dec. 31, 2025, the Fund had 40.0% of its assets invested in … State Common Retirement Fund Fund was $2978 billion at the Dec 31 2025 end of the third quarter of State Fiscal Year …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterSag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Rockville Centre Union Free School District – Information Technology (2023M-140)
… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… 2020 to 2025. In contrast, those ages 60 to 69 years old and 70 years old and over have grown in number and as a share of the total …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationComptroller DiNapoli Releases Municipal Audits
… , Margaretville Volunteer Fire Department , City of Ogdensburg , Pulteney Volunteer Fire Department , Village … disbursement process, such as an annual audit. City of Ogdensburg – Payroll Processing (St. Lawrence County) City … Fire District Margaretville Volunteer FD City of Ogdensburg Pulteney Vol FD Village of Sharon Springs as well …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
To determine whether the Office for People With Developmental Disabilities is providing effective oversight of Family Support Service contracts with entities within the Young Adult Institute Network to ensure
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contracts