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IX.12.A Key Provisions – IX. Federal Grants
… the CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal … of covered federal programs may also be subject to CMIA; and Federal agencies and states must minimize the time from: the date on which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsCortland County - Claims Audit and Check Printing (2018M-247)
… apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Comptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Gilboa-Conesville Central School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central … announced completed audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville Union …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B18-6-6)
… The Yonkers Public School District’s budget request is $604.8 million for appropriations. The District has … City Council before it can be used. If the fund balance is not approved or available at year end, the District could …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Housing Authority – Tenant Rents (Warren County) Duties for processing tenant rents were not adequately segregated … was not always deposited in a timely manner and receipts for rent were not issued to apartment complex tenants. Town …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of operations after an unexpected IT disruption are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningAlbany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process … for selecting and negotiating the related financial terms for the building space needed for school operations and … At a minimum, for future building acquisitions, request a list of buildings available from OGS and the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These projects were estimated to cost approximately $77.3 and $25.5 million, respectively. A great portion of the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … provide taxpayers with information about why resources have been set aside. The Board is responsible for the overall … and improving the Town’s capital assets over time would have been more transparent to the Town’s residents and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66State Comptroller DiNapoli Releases Municipal Audits
… , City of Jamestown and the Town of Warwarsing . “In today’s fiscal climate, budget transparency and … for collection rates. The city collected $110,000 in revenues for 4,367 violations from January 2011 through … January 2011, the city could receive approximately $83,000 in additional revenue. City of Jamestown – Financial …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 41
… (POs) for centralized contract purchases Reference: Guide to Financial Operations (GFO) , Chapter XI-A, Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a requisition and/or purchase order with a contract ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesMoravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Averill Park Central School District - Payroll (2018M-255)
… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… After a gunman took her husband from her and injured her son, she turned her personal tragedy into a courageous …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyState Comptroller DiNapoli Releases School Audits
… Inventory (Suffolk County) The district does not have a complete and accurate inventory of information technology (IT) equipment. District officials have not adequately accounted for IT assets and they have no assurance that the assets have been adequately …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville … fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … the Town’s financial affairs, which includes adopting the annual budget and multiyear financial and capital plans and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Administration contract) -- Purchase Through County or State (no similar exception for federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 89-3
… made through the New York State Office of General Services does not apply to a purchase from the State contract … made through the New York State Office of General Services (OGS): Notwithstanding the provisions of section one … and others authorized by law to take advantage of lower prices generally obtained by large quantity purchases by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Audits
… organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food … supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A prior audit, issued … for substance abuse, childcare services and assistance with finding permanent housing. According to its 2023 Annual …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits