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Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroom

New Suffolk Common School District – Selected Financial Operations (2013M-197)

… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013m

Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town … not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the Clerk did not adequately … claims prior to approving them for payment, which resulted in over $14,000 in duplicate/over payments to four vendors. …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

Elmont Public Library – Board Oversight and Professional Services (2014M-060)

… Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of … does not have access to or custody of the funds maintained in the ACA. The Board inappropriately delegated the …

https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060

Town of Bangor – Board Oversight (2012M-193)

… review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background … Supervisor and four council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The … claims lacking adequate supporting documentation and payments for goods and services that were not for appropriate …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193

New York State Comptroller DiNapoli Statement on MTA Finances

… funding from the state has stabilized the MTA's revenue picture, allowing for budget balance even amid weakness in …

https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-finances

Opinion 88-61

… This opinion represents the views of the Office of the State Comptroller at the time it was … is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … Whether a certificate of mailing of the US Postal Service postmarked with the date of the last …

https://www.osc.ny.gov/legal-opinions/opinion-88-61

State Comptroller DiNapoli Releases Municipal and School Audits

… audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, 2023 and 2024 financial statements further … city has limited options available to fund any increases in operating costs. City officials were not planning to …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Contract and Payment Actions in August

… $5.4 million with Currier McCabe & Associates Inc. for Google Cloud deployment services. Department of …

https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-august

State Contract and Payment Actions in November

… (OGS) – Design & Construction $2.5 million with Sweet Group LLC to construct the Civil Admissions Suite at the Manhattan … Center in New York County. $2 million with Gramercy Group Inc. to demolish buildings 42 and 43 at the Pilgrim …

https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-november

Distribution of Utility Arrears in New York State

… increase in the number of households in arrears on utilities bills for 60 days or more. Over the course of … significantly for all utilities and more than doubled on a statewide basis. In March 2022, one in eight residential … Budget for State Fiscal Year 2022-23 to provide relief on these liabilities. More recently, the Public Service …

https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-state

Opinion 88-71

… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (waiver of … arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the … owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver of penalty …

https://www.osc.ny.gov/legal-opinions/opinion-88-71

Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance

… software and data. The information maintained for each piece of computer hardware should include a description of …

https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories

Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)

… complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements … – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of defense for preventing …

https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82

Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)

… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …

https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m

Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)

… South Floral Park, West Hempstead and a portion of Malverne in Nassau County. The District is independent and …

https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246

Locust Valley Water District – Budgeting (2013M-179)

… Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. Key Finding During our … function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333