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City of Mount Vernon – Budget Review (B21-6-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … The City’s tax overlay may not be sufficient to cover the amount of uncollected taxes and could create a … levy limit. Key Recommendations Work with the Comptroller to determine current fund balance levels, identify all …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Village of Oxford – Justice Court Operations (2013M-219)
… to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records … review certain Court activities, these reviews were on average five months late and the Board did not fully …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219State Agencies Bulletin No. 2380
… used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who … used Empire Star Public Service awards for certification, license, or exam fees who received funds prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and … controls such as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed … Ensure that the Treasurer annually submits all financial records and reports to the Board for audit. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Dual Employment
… are followed. Develop a standardized writing that can be submitted to the Chief Administrator of the Courts to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsStandardized Forms – Travel and Conference Expense Management
… information in the following areas: Purpose and dates(s) of the travel – including evidence of any … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . From our homepage, click …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsState Comptroller DiNapoli Releases Municipal Audits
… cash receipts, deposits and accounting records during the tenure of the former court clerk. The elected justice did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… information about measures the businesses are taking in response to the increasing number of serious accidents … DiNapoli said. “Recent rail accidents resulting in catastrophic losses from oil spills pose serious risks for … members, retirees and beneficiaries.” A 2013 derailment in Lac-Megantic, Quebec, resulted in 47 deaths and liability …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth … Thomas P DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… (5.48%). The Fund’s long-term expected rate of return is 5.9%. The timing of the Fund’s annual valuation date is tied to the state fiscal year. Every three years the Fund is required to undergo an independent Fiduciary and Conflict …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… with Goldman Sachs Asset Management (GSAM) to invest in a diverse group of global equity strategies viewed as … initially focus on dynamic manager selection opportunities in global equities to enhance returns in the Fund’s equity portfolio. GSAM will also provide …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsImplementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followCity of Amsterdam – Budget Review (B20-5-8)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits … The purpose of our budget review was to provide an independent evaluation of the Citys adopted …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… from the department, State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State … our State Police members, the Comptroller’s Office, and Oneida County District Attorney’s Office for their commitment …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000NYS Common Retirement Fund Reports First Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2019-20 … 30, 2019, the Fund had 38.6 percent of its assets invested in publicly traded domestic equities and 15.3 percent in international public equities. The remaining Fund assets …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… Nanuet Union Free School District – Network User Accounts and Information Technology (IT) Plan (Rockland County) … did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In … officials did not develop written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsSelected Performance Measures (Follow-Up)
… (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The … States. We issued our initial audit report on January 6, 2020. The audit objective was to determine whether MTA … However, the two components used in the calculation – mileage and failures – were not accurate. Mileage was …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followOversight of Campus Foundations (Follow-Up)
… included in our initial audit report Oversight of Campus Foundations (Report 2016-S-93 ). About the Program The … and functions that are not specifically vested with the campus. Generally, foundations receive and manage donations and make these resources available to the campus to support approved programs and activities. In 2017, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followState Comptroller DiNapoli Releases Municipal Audits
… manage and monitor the revolving loan fund program. As a result, the board cannot ensure the loan proceeds were used … follow-up information from loan recipients to verify job creation/retention goals but did not enforce these goals … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0