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Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… regional Migrant Education Tutorial and Support Services (METS) programs whose staff are charged with delivering … to establish program goals in a timely manner, monitor METS operations, and measure performance. A significant portion of METS staff also face difficulties obtaining data from school …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 million, or … for the first half of 2014 compared to the same period in 2013, according to a report issued today by State Comptroller … of more than 4 percent during this period. “While sales tax revenues continue to increase across the state, the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials, we found: Electronic data containing PPSI on 32 … and IT staff did not establish formal written procedures to help adequately secure PPSI. Key Recommendations Ensure IT …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formCity of Amsterdam – Budget Review (B23-5-4)
… the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Kortright Rural Fire District – Financial Activities (2022M-51)
… Commissioners (Board) established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: … mitigating controls. Properly monitor the Treasurer’s financial activities. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Town of Oxford – Financial Condition (2024M-135)
… $350,000 in revenue anticipation notes (RANs) to address cash flow issues, which caused the Town to incur $11,430 in …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded through the Public Housing Modernization Program (Program). In addition, the … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and the start of the pandemic that we are still trying to recover from economically and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines … do the surveys because it was understaffed. When DOH did get to work and identified the various problems and …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceOverview of Online Resources Provided by the Office of the State Comptroller
Print out presentation prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-online-resources-10-23-19.pdfAn Examination of the Finances of the Metropolitan Transportation Authority - April 2003
On February 19, 2003, the State Comptroller took the extraordinary step of issuing subpoenas for records and testimony from officials of the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2004.pdfPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Rockland County – Court and Trust Funds (2019M-45)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementIndustrial Development Agency Board Governance (2017-MS-1)
… prosperity and economic welfare of the people of the State. An IDA’s Board is responsible for the IDA’s general … provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Software Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Valley Central School District – Information Technology (2020M-154)
… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District … environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… components at the Senior Center, such as signs identifying van accessible parking spaces and grab bars mounted to the … aisles at the accessible parking spaces, signs identifying van accessible parking spaces, restroom doors that open with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44