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Effectiveness of the Information Technology Transformation
… the adequacy of access controls and change management at all three agencies; the implementation of Payment Card …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,072 … at $11.9 billion and approved more than 20.1 million payments worth more than $12.6 billion. The Office rejected … remediation at the former Eastman Business Park in Monroe County. Governor’s Office of Employee Relations …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring … implemented. Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) In 2012, auditors … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the campuses. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … budget complies with the tax levy limit. Fort Edward Union Free School District – Financial Condition (Washington …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 88-63
… bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys … held by the county treasurer. You ask about the custody and disbursement of certain moneys necessary for the … a village within the county have been held by the county and used to pay the expenses of the unit. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… 104 disbursements totaling $22,062 with correct vendor names in the computerized accounting software. Obtain any …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, 2024 … Did the East Norwich Volunteer Fire Company Number 1 Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringHigher Education – 2022 Financial Condition Report
… In academic year (AY) 2021-22, New York State public and private higher education institutions had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. … AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted a mission … other requirements. They also ensured that transactions aligned with the corporation’s purpose and were conducted in …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… A program’s eligibility for certification is contingent on the results of an OASAS inspection. Auditors found OASAS …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsService Retirement Benefit – State Police Plan
… , go to the ‘My Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can also apply …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… be able to access the complete list of Department codes in the SFS. In general, Department is seven numeric characters in length. … has been assigned three unique leading digits, followed by a numeric range from 0000 to 9999 for its use. The first …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… and retirement plan should be carefully reviewed before a DRO is drafted. DRO proposals may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with … property and may be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… property tax cap role of state comptroller …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Orleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Wellsville Central School District – Financial Management (2017M-159)
… unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from … level and have not used funds from the retirement contribution reserve as budgeted. Key Recommendations Ensure … at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Adirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five … necessary, but the Village rarely receives that total amount, making it necessary to use more fund balance than …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109