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Alfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesCollection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May … for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… DHCR is several years behind in generating the match between tenants’ self-reported information and their … At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not adopt policies and procedures for cash receipts and disbursements, processing of user … a breach notification policy or a disaster recovery plan. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsWebsite Accessibility
… Most software vendors offer versions of their plug-ins for each computer platform type. For your convenience, we have listed the most common plug-ins … an endorsement of the products and are provided merely for convenience. Questions on use or installation should be …
https://www.osc.ny.gov/help/website-accessibilityState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire District – … filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca Falls – … 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial records including … We could not determine the implementation status for the remaining recommendation because certain capital …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s … is the Village’s chief fiscal officer and is responsible for the custody and accounting of all Village money, as well … oversees the water department and is responsible for day-to-day operations. Results of Review Of the 11 audit …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… five-member Board of Education (Board), responsible for managing and controlling financial and educational … by the Board and is chief executive officer responsible for day-to-day management, under the Board’s direction. The District’s Director of Technology is responsible for managing and monitoring the District’s IT operations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… independent public benefit corporation established in 1974 for the benefit of the City of Poughkeepsie (City) and its … by the City’s Common Council. The Board is responsible for reviewing and approving prospective project applications … We could not determine the implementation status for one recommendation because IDA officials have not entered …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… developed realistic budgets and properly managed reserve funds. Key Findings The Board did not develop realistic … expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 million … $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The Board did …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts … To learn more about performance audits, see About Our Audits . To learn more about external audits and other …
https://www.osc.ny.gov/local-government/auditsWestchester Community College – Fixed Assets (2017M-78)
… County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Oneonta City School District – Payroll (2017M-202)
Oneonta City School District Payroll 2017M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Division of Housing and Community Renewal Bulletin No. DH-93
… Employees represented by District Council 37, Local 1359 in Bargaining Unit 67 Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseUlster County – Financial Condition (2014M-27)
… totaled approximately $290 million. Key Finding Surplus funds are below the County’s policy which states that fund … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are … balanced without depleting the unexpended surplus funds. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27