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Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAudits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on … evidence against criteria, Provide objective analysis to assist management and those charged with governance and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsBedford Central School District - Information Technology (2018M-164)
… designed and operating effectively. Key Findings Access to the District’s financial application was not properly … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Ensure that user access to the financial application is properly segregated. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter … adequate internal controls over the School’s IT system to ensure the School’s computerized data and assets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Accounts Payable Advisory No. 8
… Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations (GFO), Chapter XII, Section 5.B - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherState Contract and Payment Actions in April
… Comptroller’s review and approval of contracts related to the COVID-19 crisis through June 24, 2021. At the … Geneseo. $1.6 million with Bast Hatfield Construction LLC to repair and rehabilitate pedestrian bridges at SUNY New … of New York $14.7 million with Cameron Verona LLC to lease space for Upstate Cancer Center of Verona in Oneida …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilLocal Government – 2023 Financial Condition Report
… governments – for social service programs in counties, to support highways (mostly in cities and towns), and as … Generally, the property tax cap limits levy increases to the lesser of 2 percent or the rate of inflation, with … The law also includes provisions for a local government to override the tax cap. Inflation remained quite low, below …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… from its Help America Vote Act Election Security Grant to enhance the state’s election technology and … funds for ongoing, multi-year initiatives that continue to address constantly evolving cybersecurity threats and … 44% of those inspections beyond the established 1- to 5-year inspection time frames by relying on a buffer …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsMedicaid – Federal Funding and New York
… and state governments. New York State requires localities to provide funding toward the non-federal share. More than … status. In 2024, the State expanded Medicaid eligibility to undocumented adults 65 and older. Emergency Medicaid will … pay for the treatment of an emergency medical condition to undocumented and temporary immigrant New Yorkers that are …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycComptroller DiNapoli Releases State Audits
… issued in January 2014 found the department was unable to meet the demands of its inspection frequency schedule, and … both existing and new establishments preparing food prior to obtaining the required inspection. In addition, the … their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). Auditors examined …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged reputation and jeopardize … President) and a new Treasurer (current Treasurer) to fill the vacancy. These changes followed the former …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Higher Education – 2022 Financial Condition Report
… decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE enrollment dropped by 10.5 percent compared to 2011-12. The State has a higher proportion of private …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… political spending,” DiNapoli said. “We expect H&R Block to do the right thing and respond to this majority vote in support of our proposal by adopting … policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being spent …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical … town officials could consider taking additional steps to increase physical accessibility at selected town …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsSmall Businesses and the Economic Recovery: Work in Progress
… one in five small businesses reported a return to normal operations in October 2021, there have been … recovery. Funding from State grant programs has also begun to flow, and expeditiously disbursing these funds remains critical to helping New York’s small businesses continue to recover. …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressState Comptroller DiNapoli Releases Audits
… and 2016 (2018-S-44) The department established procedures to accurately report its assessable expenses for the two … should work with the state Urban Development Corporation to improve oversight of the Market Order Program, … department was adequately overseeing the seizure of dogs to ensure their safety and protect the rights of owners. …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15