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Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The … Review questionable travel payments and consider seeking reimbursement for any costs that were not actual and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Contract Advisory No. 12
… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway … have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining … whether the SFS transaction will be routed to OSC for approval, and if so, to which BOC audit team it will be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 2008
… of the April 2022 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the PEF, provides for payment of Performance Awards (Longevity Lump Sum … $3,000 or $4,500. Longevity payments, including those for newly eligible employees, will continue even if there is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Town of Cornwall – Financial Condition (Orange …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsWestchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Audit Area The Board must provide oversight to help ensure financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect … bylaws and nine-member Board what is generally responsible for managing the Company’s financial activities. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases School Audits
… security policies and procedures. Auditors reviewed of 80 district-owned mobile computing devices disclosed PPSI on … deposited within the three-day period allowed by district policy. In addition, the athletic director did not monitor or …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Eastchester – Parking Ticket Collections (2012M-246)
… period January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately 32,000 residents. The Town is governed by an elected five-member Town Board including the Town Supervisor. From January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Health Sciences Charter School – Procurement (2013M-211)
… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined in the School’s charter agreement and the procurement policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Franklin Square Water District – Life Insurance Policies (2013M-127)
… The District has inappropriately provided individual whole life insurance policies to its Commissioners and … District’s practice to purchase and pay the premiums for whole life insurance policies with a face value of $50,000 … authorized under GML, the cash surrender feature of the whole life insurance policies may also constitute an …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127State Comptroller DiNapoli Releases Municipal Audits
… have been avoided or reduced. Town of Chesterfield – Town Clerk (Essex County) The clerk did not properly record, deposit, remit or report … for, and money could be lost or misappropriated. The clerk and deputy clerk did not record and issue receipts for …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsAbout the Regulation – Reporting Elected and Appointed Officials
… or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My … standard work days for different officials? Are members of the New York State Legislature subject to the same … What is an “appointed official?” For the purposes of the regulation, an “appointed official” is someone who is …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through January 31, 2015. … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Travel Advisory No. 11
… the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.2 Employee Expense Reimbursement Policies Updated to indicate the Due to State Offset functionality is available for employee use …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursements