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City of Lockport – Fiscal Stress (2013M-330)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …

https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330

Waverly Central School District – Financial Condition (2013M-148)

… of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. … Waverly Central School District Financial Condition 2013M148 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings … of $27.4 million. The Board failed to adopt a structurally balanced budget and did not follow its fund balance policy … District officials should develop and adopt structurally balanced budgets that: Include realistic estimates of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

South Glens Falls Central School District - Fund Balance (2018M-90)

… accurately reported fund balance and other related accounts, and whether fund balance was within the statutory … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated unrestricted … accurately reported fund balance and other related accounts and whether fund balance was within the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Riverhead Charter School – Debit Cards (2017M-254)

… cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card … from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit … cards, adopt a debit card policy that describes the types and circumstances of the purchases allowed and provides …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not properly developed annual budgets. As of the fiscal year ended 2012, the unexpended surplus fund balance was about 47 percent of the total ensuing year’s expenditures and the reserve balance was over …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases Municipal & School Audits

… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits

CVS Health – Temporary Holding Account Rebate Revenue

… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

E-Docs Contract Transmittal Form (AC-3308-S)

For state agencies to attach to documents transmitted to the Office of the New York State Comptroller.

https://www.osc.ny.gov/files/state-agencies/contracts/pdf/ac3308s-fillable.pdf

Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))

… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau …

https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603o

Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)

… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …

https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over

State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address

… took over as governor at a time of great challenge in New York state and immediately demonstrated her leadership, competence and more collaborative style. Her … took over as governor at a time of great challenge in New York state and immediately demonstrated her leadership …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-address

DiNapoli Announces $114 Million of G.O. Bonds Awarded

… to Wells Fargo Bank, National Association, which submitted the lowest true interest cost bid of 1.668079 percent in the competitive sale. The bonds are scheduled to be delivered on March 21, 2019. … to Wells Fargo Bank National Association which submitted the lowest true interest cost bid of 1668079 percent in the …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awarded

State Agencies Bulletin No. 2117

… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS … financial institution for any reason, whose direct deposit is reversed due to an overpayment, who request a check … in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is due a portion of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … as they relate to conflicts of interest and that the Town does not enter into any contract in which a Town officer or …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Understanding the Budget Process

This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.

https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdf

Supplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)

This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.

https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response

To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdf

Oversight of Contract Expenditures of Bowery Residents’ Committee

… York City Department of Homeless Services is effectively monitoring its contract with the Bowery Residents’ Committee … expenses for the contract. DHS is responsible for monitoring its contract with BRC to ensure reported costs are … and the JRR contract. Key Findings DHS is not effectively monitoring its contract with BRC to ensure reported costs are …

https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committee