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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… in village fees, including the "weekend loans" she took and repaid with a friend’s check on Mondays, according to … until village officials noted there was cash missing last year. Dillabough resigned in August 2017 after town officials … in Richland Town Court. "Dillabough allegedly abused her position to use town funds as her personal ATM," said …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Business Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash … from the Association’s bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether … and comprising 12 elected members. During the 2012-13 fiscal year, Company officials deposited approximately … Key Recommendations Provide oversight of the Treasurer’s responsibilities to ensure they are fulfilled, including the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCompliance With Payment Card Industry Standards
… Purpose To determine whether the Central New York Regional Transportation Authority (Authority) … and Registration Systems (2013-S-58) State University of New York: Compliance With Payment Card Industry Standards … To determine whether the Central New York Regional Transportation Authority Authority complies …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… should assess whether spending on any political causes is in shareholders’ interests. At a minimum, companies should … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… require the disclosure of trade associations and social welfare organizations to which the company pays dues of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesState Comptroller DiNapoli Releases School District Audits
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Statement on the MTA's July Financial Plan
… ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the MTA’s February Plan, leading to a sustained drop in … has fortunately turned aside from its ill-advised plan to plug operational gaps through borrowing, which will reduce …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no … records or physical inventories completed. Three employees have access to all financial software functions enabling them …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1DiNapoli Releases Bond Calendar for Second Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … major public authorities during the second quarter of 2026. The planned sales of $4.47 billion include $3.66 … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterContract Advisory No. 16
… by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State Consultant Services … agencies must reach out to their vendors to remind them of this reporting requirement and the deadline. Agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thState Comptroller DiNapoli Releases School Audits
… during two of these years (2012-13 and 2013-14). However, when unused fund balance is added back, the district’s … detailed requirements or guidance for seeking competition when procuring professional services. District officials … corresponding regulations, they do not require competition when procuring professional services. Therefore, the policy …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 2000-17
… projects and award a single contract for all the work, so long as the bid specifications were drafted to require the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A … provide direct public services, including the Department of Motor Vehicles (DMV), to provide interpretation services … Clerks, despite these offices accounting for over 75% of the total customer-facing DMV offices. In addition, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsTown of Waterloo – Board Oversight (2017M-110)
… and procedures governing the financial operations of the water and sewer districts. The Board did not enter into intermunicipal agreements with the Village of Waterloo for water and sewer services provided to the Town. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110East Bloomfield Fire District – Financial Operations (2017M-154)
… January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed … East Bloomfield Fire District Financial Operations 2017M154 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialAvon Central School District – Information Technology (2016M-123)
… Purpose of Audit The purpose of our audit was to assess the District’s IT for the period July 1, 2014 … notification. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … the event of a disaster. This plan should be distributed to all responsible parties, periodically tested and updated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Edgemont Union Free School District – Information Technology (2024M-37)
… manner. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … access are implemented and followed. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37