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Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District … Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over … Board also did not ensure disbursements from the Director’s discretionary fund were made in accordance with District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Sodus Center Fire Department – Financial Activities (2016M-424)
… by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution and … claims are audited, document the approved claims in the meeting minutes and retain adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Wyandanch Union Free School District – Budget Review (B25-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The … and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… how to record this relatively new revenue source. Download AUC Data …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateSpecial Accidental Death Benefit – New Career Plan
… accidental death benefit will not be less than: The full salary you would have earned in the highest grade-step; …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17DiNapoli Releases Lower Manhattan Economic Snapshot
… terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan … across the five boroughs. “It would have been impossible, in the midst of the unspeakable tragedy suffered 15 years … The terror attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … and a director of one of the corporations does not have a prohibited interest in contracts between the county …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Comptroller DiNapoli Releases School Audits
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to … to provide management services, but the school does not have a firm agreement detailing what services are …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Opinion 96-18
Whether a village may conduct an advisory referendum on the question of whether the village should become a city
https://www.osc.ny.gov/legal-opinions/opinion-96-18State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … savings starting FY 2023 which will allow it to focus on managing its expired contracts, which now cover about half … Thomas P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned … turned over to the Office of Unclaimed Funds as abandoned property. DiNapoli urges recipients to read the fine print … to see if they are owed money. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsInfrastructure Inspection and Maintenance (Follow-Up)
… of the Corporation to the Power Authority, significant organizational and operational changes are underway. Given …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… as of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits assessed compliance with Executive … Key Findings Each of the 15 State entities made progress in correcting the problems we originally identified, but more …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… determine whether Staten Island Railway trains run on time and On-Time Performance (OTP) is reported accurately and completely. The audit covers March 1, 2013 through March … Railway (SIR) operates one train line between Tottenville and the St. George Terminal, where customers can connect with …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceNew NY Broadband Program
… satellite technology. Satellite service offers a maximum download speed of 25 megabits per second (Mbps), making it a … broadband availability. (The FCC only requires the minimum download speed of 25 Mbps to consider a census block served.) …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programPurchasing and Procurement Practices (Follow-Up)
… Franchise Agreement (Agreement), NYRA entered into a bankruptcy settlement agreement conveying all rights, titles, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… – Network User Accounts and Information Technology Contingency Planning (2022M-162), released in June 2023. The … manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control … information (PPSI) 1 or disable the network. Without an IT contingency plan, the District has an increased risk that it …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-f