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Town of Henrietta – Financial Management and Purchasing (2013M-208)
… amount of unexpended surplus funds in the general and drainage district funds. The Board did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June … $7 million. Key Findings School officials routinely purchased school equipment and furnishings from a limited … of Science Charter School Purchases from Selected Vendors and Enrollment and Billing 2012M219 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andTown of LeRay – Justice Court (S9-14-5)
… violations reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court caseload activity and, … old to the Town. Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Comptroller DiNapoli Releases Municipal Audits
… , City of Olean and the Walworth-Seely Public Library . “In today’s fiscal climate, budget transparency and … credited with leave time valued at more than $12,000. In addition, only 27 percent of water produced by the … rents were properly received and deposited. Beginning in February 2014, the supervisor hired a bookkeeping company …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … it has a broad spectrum of legal powers to accomplish its mission, including the authority to build and operate … projects because of funding limitations, including one project that had been mandated by the Federal Energy …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address … operational and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit … the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement with New …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsUse of Vendor-Supported Technology (Follow-Up)
… Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 employees, including an … of Information Technology Services. The Policy defines the minimum information security requirements that all state …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followState Comptroller DiNapoli Releases School District Audits
… $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded … were used for personal activity, increasing the likelihood of the district’s network being exposed to malicious … made available to the Comptroller’s auditors or the board of education for review and approval. Sensitive information …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of … of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Discretionary Spending
… whether discretionary spending by the New York State Energy Research and Development Authority complied with its … 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was … and technology to solve some of New York’s most difficult energy and environmental problems in ways that improve the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2State Agencies Bulletin No. 885
… mandatory employee contribution for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who have ten (10) or more years of membership will receive a reduction in … the Retirement Plan Type of 7Z (TIAA/CREF) and has ten (10) or more years of membership will automatically change to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… of inmates age 50 and over rose 46 percent from 2007 to 2016, according to a report issued today by New York State Comptroller Thomas … DiNapoli's report found that overall, such costs rose to over $380 million in 2015-16 State Fiscal Year, an … of inmates age 50 and over rose 46 percent from 2007 to 2016 according to a report issued today by New York State …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with … stole $5,300 in checks made payable to the “Snowdrifters Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from the club’s account to his personal account and wrote a $3,500 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … no use was recorded for either vehicle in the vehicle use log until May 2016. Greater Syracuse Property Development … compliance with redevelopment plans was not always timely. Mortgage property records did not always contain …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsCareer and Technical Education
… (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high … the New York City Department of Education DOE is aligning Career and Technical Education CTE programs at the high …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationCost-Saving Ideas: Legal Requirements
… CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. … Town Clerk Tax Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Area #9 – Wireless Network – Information Technology Governance
… than wired networks because data are transmitted into the air and can potentially be intercepted and misused by …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkState Comptroller DiNapoli Releases Municipal & School Audits
… of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the … financial operations of the village with no oversight. As a result of the Comptroller’s audit and subsequent … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104