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State Comptroller DiNapoli Releases Audits
… In a follow-up, auditors found DOCCS has made significant progress and implemented all of the recommendations. … Agriculture and Markets to develop regulations, establish guidelines, and provide training on New York state food … in the acquisition process. OGS is also responsible for tracking data on state agencies’ food purchases and for …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsSeaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be … by District officials or reimbursed to the District by the vendor. 27 assets on the inventory list totaling $38,710 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… in the year ahead, and New Yorkers need strong leaders. I served with Carl Heastie and know that he accepts his new role with humility and understands the need to get back to work. My office is prepared to help him through …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. East Norwich Volunteer Fire … periodic reconciliations. As a result, 2,936 gallons of fuel, costing $7,603 were not accounted for. Officials also did not verify the accuracy of fuel purchased, ensure records were complete and accurate …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… is accounted for by additional spending from federal clean water funding provided by the federal Infrastructure … for 20 percent of all EPF revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act … up to $150,000 of locally grown foods. New York State Energy Research and Development Authority In SFY 2022-23 New …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne Board of … Services (BOCES) , Phelps-Clifton Springs Central School District , Wantagh Union Free School District , West …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli and President and CEO of the Business Council of New York State Heather Briccetti Mulligan. The full op-ed is below: … several years leading up to the COVID pandemic, New York State was experiencing population loss. This loss has …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Cattaraugus-Little Valley Central School District – Financial Management … commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period … limit. Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29) The claims that …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: New York Sees Improvement in Condition of Local Bridges
… (13.9%) and Capital District (13.7%) regions. Long Island (3.2%) and New York City (7.1%) had the lowest percentage of bridges rated in poor condition. The North Country (50.1%), Finger Lakes (48.7%), and Western New …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesVillage of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall Village ClerkTreasurer maintain complete accurate and timely records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Comptroller DiNapoli Releases Municipal Audits
… , Pulteney Volunteer Fire Department , Village of Sharon Springs as well as an audit of inmate hospital costs in … them for supporting documentation. Village of Sharon Springs – Water Accountability (Schoharie County) Village … FD City of Ogdensburg Pulteney Vol FD Village of Sharon Springs as well as an audit of inmate hospital costs …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… costs, such as equipment, supplies and contractual services for capital projects. District officials are … disbursements. The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gowanda Central School District – Financial Management (Erie County) The … was not approved by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… – Sexual Harassment Prevention (SHP) Training (Niagara County) SHP training was not provided to all employees and … School District – Sexual Harassment Prevention Training (Orange and Sullivan Counties) SHP training was not provided … District – Network User Account and Shared Network Folder Access (Orange County) District officials did not adequately …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0X.4.B Address – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Address” section of the vendor record contains all addresses … associated with the vendor record (e.g., remit-to address, ordering address, physical address). Each address is assigned a … The Address section of the Vendor Record contains all of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressTown of Woodstock - Information Technology (2018M-211)
… plan. Employees were not provided with security awareness training. In addition, sensitive IT control weaknesses were … and security management. Provide IT security awareness training to personnel who use IT resources. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Union Vale - Payroll (2018M-31)
… adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for … adequate policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31