Search
State Comptroller DiNapoli Releases Municipal Audits
… RCCRC officials adopted a mission statement, established required committees, submitted required reports and met other requirements. They also … the goods and services procured were only available from legitimate “sole source” providers. Auditors also found …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsCity of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective we reviewed the proposed 202627 budget a …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Glen Cove City School District – Information Technology (2025M-144)
… user accounts to help protect personal, private, sensitive student/staff information (PPSI), 1 including (but not limited to) student and employee names, dates of birth, addresses, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… by the Delaware Chancery Court, Boeing will adopt enhanced safety and oversight protocols including, among other … additional director with aviation, engineering, or product-safety oversight experience. Boeing will enhance its mandatory safety reporting to its Board of Directors and Aerospace …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… structures. The development and implementation of the COA for the SFS allows the State to realize significant benefits: … overview of several components of the COA within the SFS. For more detailed information, refer to the COA Information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsRainbow Rhymes Learning Center (Follow-Up)
… in our initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background … State Education Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately supported. We found …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCollege of Nanoscale Science and Engineering – Network Security Controls
… To determine whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various risks … associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… is a New York State public benefit corporation responsible for public transportation in Erie and Niagara counties, … availability of information. This includes requirements for ensuring systems are maintained at vendor-supported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCity of Hornell – Business Improvement District (2018M-38)
… Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business … On January 7, 2022, the Executive Director pled guilty to Grand Larceny in the Fourth Degree and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Clarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mHousing Authority Administrative Expenditures (2016-MS-2)
… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Delhi - Highway Department Leave Records (2020M-53)
… 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not … injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Perth – Conflict of Interest (2024M-142)
… complete report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited … Determine whether any Town of Perth Town Board Board members had prohibited …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99