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Livingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfControls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3)
To determine whether the New York City Department of Information Technology & Telecommunications has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n3.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… He was ordered to pay back what he stole, and he paid full restitution, amounting to over $6,000. My thanks to U.S. …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingRoosevelt Fire District – Fire Station Project (2015M-163)
… was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through … four contractors that provided services during the fire station project. Key Recommendations Amend the procurement … was to examine internal controls over the Districts fire station construction for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163State Agencies Bulletin No. 2151
… Purpose: The purpose of this bulletin is to provide information and Instructions regarding the … Bargaining Agreement (CBA), teachers who have elected to be paid over the school year will be paid based on the … Automatic Restoration of Location Pay (LMH, LOC, and LOM) To stop the automatic restoration of Location Pay, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersUpdate Vendor Information and Access
… you must ensure your business information is accurate and up to date with the Office of the New York State … up to eight weeks to process. Additionally, you can create and manage Vendor Self-Service user log-ins for others in … (ACH), email addresses for delivery of purchase orders, and discount terms you wish to offer to the State. It is …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessLincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners consists of five elected members who … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Dryden Central School District – Information Technology (2020M-106)
… complete report - pdf ] Audit Objective Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, … Determine whether the Dryden Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… such as a higher standard deduction and increased child tax credit, that alleviated the federal tax burden for … in occupations, such as wait staff, bartenders, personal care workers, delivery drivers and hotel staff, that … childcare, the nonrefundable credit as a share of these expenses was increased for those with incomes less than …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Police Bulletin No. SP-210
… to be used to report and track overtime worked due to the COVID19 health crisis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-210-reporting-overtime-related-covid-19Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment. Key Findings The Board and … District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling $263,023. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mState Agencies Bulletin No. 778
… Rules and Regulations. Affected Employees Employees with a fixed amount or percentage of Federal, State and local withholding taxes in PayServ Effective Date(s) Immediately Background There are State employees whose current tax withholdings in PayServ are based on a fixed amount or percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholding