Search
Personal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsBethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s … Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller (OSC). Key … financial management. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyState Agencies Bulletin No. 1192
… Purpose To request verification of the agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) Immediately Agency … that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… that the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. “Elon Musk’s latest trillion-dollar pay … that the Fund will vote against Elon Musks proposed 2025 pay package and all directors standing for reelection at …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersEvergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … Determine whether Evergreen Charter School School credit card purchases were properly approved adequately supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Thousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … did not establish dollar limits and did not specify the number or type of quotes to be obtained or the required … the bidding thresholds, including the use of RFPs, the number of written quotes and verbal quotes to be obtained and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Brushton-Moira Central School District – Tuition Billing (2023M-158)
… foster care students enrolled at the District. Consult with the District’s legal counsel to determine the … billing errors. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSouth Kortright Central School District – Claims Audit (2023M-69)
… auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69