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IT Asset Management (2022-MS-2)
… adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of … to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund … $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an elected five-member Village Board … accordance with Board-approved amounts, and such approval is documented. Provide adequate fiscal oversight when one …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in … Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Comptroller DiNapoli Releases Municipal Audits
… The town’s proposed budget complies with the property tax levy limit. City of Newburgh – Budget Review (Orange … expenditures. The city’s proposed budget complies with the tax levy limit. Rockland County – Budget Review (B6-16-19) … The county’s proposed 2017 budget complies with the tax levy limit. For access to state and local government …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… State Comptroller Thomas P. DiNapoli. “This prosecution is a warning to those who blur the line between public and … restitution for New York taxpayers.” “Today’s guilty plea is the latest in my office’s joint partnership with … undermines the public’s faith in government and that is why we have taken on more than sixty public corruption …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicDiNapoli: CDTA Overtime Expenses and Ridership Growing
… payments accounted for 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than … earning more than $50,000 in overtime, which exceeded the employee’s annualized salary. Since 2010 CDTA ridership has … payments accounted for 20 percent of the authoritys total employee compensation in the 2015 fiscal year more than twice …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked … a receipt or the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… inventory was completed in 2017 and officials only updated the district’s asset records on an annual basis … Deposit – Claims Auditing (Broome County) Of the 93 credit card purchases during the audit period, the board did not ensure compliance with the village’s credit card policy and approved 83 purchases totaling $20,659 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… (OSC) audit of contracts and review of contract reporter exemption requests. In accordance with Bulletin … transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval … Comptrollers audit of contracts and review of contract reporter exemption requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
The Office of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon the Business Units request
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Andes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The District has the lowest average daily participation for breakfast and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Hamburg Central School District - Information Technology (2019M-10)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10