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Local Governments Should Improve Accessibility for New Yorkers
… DiNapoli. Visits to selected public facilities including libraries, meeting halls and government offices in 20 cities, …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersVI.5 Project Budgets – VI. Budgets
… Control module, controls the amount of expenditures that can be charged and posted to project budgets. State agencies … it becomes available to transact against. Agencies can allocate amounts to one or many Child budgets to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key … oversee the bank reconciliation and accounting processes of the Treasurer. Key Recommendations The Board should review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… Purpose of Audit The purpose of our audit was to examine the City’s claims auditing … July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Connetquot Public Library – Cash Disbursements (2017M-125)
… Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period July 1, … members and officials, thereby curtailing the Treasurer’s duties and diminishing an important segregation of … that limits the types and amounts of expenditures that can be made with petty cash and reduce the petty cash account …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Contract Advisory No. 12
… a new system, “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related … via the Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic … Additional information about Procurement Value Definitions can be found on the SFS Secure site. … Electronic Contracting …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsFriendship Central School District – Fund Balance and Reserves (2022M-55)
… properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55High Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … District, which is located in the Ulster County Towns of Marbletown and Rosendale, was created by the United States …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… to adequately address future infrastructure needs. “My office will release a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetChittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … network user accounts were not needed. Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsState Agencies Bulletin No. 761
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and/or State … W-4 by February 15 each year. New York State Department of Taxation and Finance regulations require individuals … mailbox. … To explain the procedure for the annual review of employees who claim to be exempt from Federal andor State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingState Agencies Bulletin No. 306
… private version before making any changes. Instructions on how to save a public query as a private version are included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseSelected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s … discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly … To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Wales – Financial Management (2017M-32)
Town of Wales Financial Management 2017M32
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32