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Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile fuel pump readings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded … (IT) control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, as the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Findings The District appropriated fund balance annually to help finance budgeted appropriations, but only a portion was actually used to finance operations. The Board and District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 … to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps are …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationState Comptroller DiNapoli Releases School District Audits
… adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not … County) District officials did not always seek competition to procure goods and services. As a result, they may not have … The district did not have proper documentation to support that a bus purchase totaling $121,928 was …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to doing my best to live up to his example as I serve in the …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … In these limited situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… Unique Invoice Number Requirements Reference: Guide to Financial Operations (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the Statewide Financial System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsLake George Central School District - Purchasing (2018M-167)
… Audit Objective Determine whether the District sought competition when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees received only the salaries and benefits to which they were entitled for the period July 1, 2015 … The Treasurer was paid for leave time she was not entitled to valued at $4,070. Key Recommendation Continue to develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104West Seneca Fire District #4 – Procurement (2020M-52)
… policy could be improved. District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to provide guidance for purchases in which alternative …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Comptroller DiNapoli Releases Municipal Audits
… ensure the town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – … duties by having the treasurer open the mail and forward all money received to a board member for deposit. However, … up-to-date and complete. However, the condition of all court and trust funds were not reported to the Office of …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
Whether a town by local law may authorize the purchase of commodities from vendors holding federal General Services Administration GSA contracts
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … approximately $2.2 million of fund balance on average to help finance the budget each year. However, none of it was … written policies and procedures over the payroll process to ensure the accuracy of the compensation paid and benefits …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… but $9.5 billion lower than the previous year, according to the March State Cash Report released today by New York … P. DiNapoli. The year over year decline was primarily due to a decline in Personal Income Tax (PIT) receipts resulting … financial services industry, claiming of credits related to the Pass-Through Entity Tax (PTET), the acceleration of …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearHispanic Heritage Month Reception
… Each year State Comptroller Thomas P. DiNapoli commemorates Hispanic Heritage Month by honoring prominent members of the Latino community. This year's reception will include a …
https://www.osc.ny.gov/events/hispanic-heritage-monthComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Porcari for abusing his position as a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon … in Westchester County Supreme Court, Porcari was sentenced to 1-3 years in prison. However, Judge David Zuckerman has …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-government