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Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the … to the Board. The Board has not ensured the maximum occupancy of tenant housing units to qualified applicants. … that address key components of the Authority’s housing occupancy operations. Ensure that all Authority computers are …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Dix – Justice Court Operations (2022M-06)
… collected recorded deposited reported and remitted Justice Court Court collections and reported adjudicated cases in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Thurston Fire Company – Board Oversight (2016M-429)
… books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring credit card use to promote accountability and responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … Findings We found significant problems with the accounting for and reporting of capital project activity and the use of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … The Board did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had … comprehensive multi-year financial and capital plan to adequately address the Town’s long-term operational and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Andes Central School District – Financial Management (2013M-250)
… Andes Central School District Financial Management 2013M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, … for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 million. … sufficient financial information to appropriately monitor water financial operations. Our examination of the billing …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Becoming Eligible for a Benefit – State Police Plan
… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitDiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… County Local Development Corporation – Revolving Loan Program (Washington County) Corporation officials did … provide adequate approval and oversight of the revolving loan program. Auditors reviewed six of the 11 loans that were … found they lacked required documentation of a commercial loan denial letter. The director did not adequately follow up …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water district and …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… not been implemented. State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… The review was conducted by Weaver and Tidwell LLP (Weaver). “During my tenure, the New York State Common …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalSUNY Bulletin No. SU-318
… positions who meet the eligibility criteria are affected. Background Chapter 54 of the Laws of 2016 increased the New … will be processed using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Comptroller DiNapoli Releases Municipal & School Audits
… officials also made it appear they needed more funding to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. … (Oswego County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway Authority , 5 NY2d 420, 185 NYS2d 534; see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the … 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114