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Travel Plaza Revenues and Capital Improvements (Follow-Up)
… Background In our initial audit report, which was issued on January 15, 2010, our objective was to determine whether … at Thruway travel plazas are (1) paying their rent on time, (2) paying the full amount of rent due under their … to ensure fuel and food concessionaires pay full rent on time and make required capital improvements. We also found …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followFuel and Services
The objectives of our examination was to determine whether DMNA conducted appropriate procurements paid appropriate prices and received the quality and quanti
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOversight of the STEM Incentive Program (Follow-Up)
… the Program Our initial audit report, which was issued on November 28, 2018, determined if the Higher Education … and regulations, and whether HESC had only made payments on behalf of recipients who were in compliance with Program … requirements and made $81,198 in Program award payments on behalf of 20 recipients who did not meet Program …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followCortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member … and canceled check images. Record all transactions in a timely manner. Comply with the Department’s by-laws by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of five elected members … $189,933 for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial … allowed to be pre-paid and audited at a subsequent Board meeting. Document approved salary rates in the minutes, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTown of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… and developed budgets that appropriated fund balance to address planned budget gaps totaling approximately $2.5 … million in a debt reserve and maintained an unemployment insurance reserve with a reported balance of $267,320 that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New York State Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, and will be … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearXVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … practices from those used in the comparable interim period of the prior year, the preceding interim period of the … Section 8 of the State Finance Law requires the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOversight of Disability Services (Follow-Up)
… provide appropriate disability documentation, and arrange for reasonable accommodations. Accommodations may include but … credit-carrying course to the State Education Department, for them to be included in the Higher Education Data System … the ADA (Americans with Disabilities Act) Standards for Accessible Design. Additionally, campuses have their own …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followLinkNYC Program Revenues and Monitoring (Follow-Up)
… that would offer free high-speed Internet access and phone service; a touchscreen tablet interface to access City … 911 emergency and NYC311 helpline services; free cell phone charging; and digital advertising and public service … an 8-year period, at no cost to the City, with a specified number to be installed in each borough. The Agreement was …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followOperational Advisory No. 13
… After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will inform all users when the system … a transaction posted to the accounting period that is closing, the transaction needs to be completed by 3 PM on …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not effectively manage the general and … years of operations at current spending levels. Chenango County – Court and Trust Funds The treasurer generally …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-16
… of health retained by county health department) HEALTH AND HEALTH SERVICES -- Board of Health (member as consultant … retained as a consultant to the county health department and an appointee of the board has the power or duty to negotiate the consulting contract, unless and to the extent that one of the exceptions in General …
https://www.osc.ny.gov/legal-opinions/opinion-90-16