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State Comptroller DiNapoli Releases Municipal Audits
… Development Agency – Local Development Corporation (LDC) Although the tested disbursements were for valid purposes, LDC officials did not always ensure they were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Accounts Payable Advisory No. 69
… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required … employee information for all New York State Credit Cards, including the Citibank Procurement, Travel and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s … Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mSelected Aspects of Subway Station Safety
… This can be done in one of three ways: station signage web portal, email, or fax. Key Findings The Division often did …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… a Voucher Authorizer at the agency via phone call or email. Agencies have the following responsibilities to ensure … Online agencies must ensure their Voucher Authorizers’ email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will use. Bulkload agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … well as other outliers. As a result of this analysis, we selected one State University of New York Farmingdale State …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after fiscal year end. Ensure the past four fiscal year AFRs were prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … commercial loans and exemptions from certain taxes, to attract, retain and expand businesses within the Village … payments from long-term leases that were executed prior to statutory amendments that require IDAs to return such …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key Findings The Board has taken steps …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Access Controls and Vulnerability Management
… Hudson River Valley Greenway’s (HRVG) access controls and vulnerability management over critical systems are … risks associated with unauthorized access to systems and data. The audit covered the period from January 2025 to … July 2025. About the Program HRVG’s mission is to continue and advance the State’s commitment to the preservation, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementCyber Incident Response Team
… Technology Services.) Currently, there are a total of nine members of CIRT – seven Division employees and two members of the National Guard. Key Findings CIRT’s mission is broadly …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamLocation Service Providers
… whose longstanding view is that the rightful owners should claim their abandoned funds without charge, strongly … can also be submitted online by selecting ‘Upload Claim Documentation’ on the ‘Claiming Property’ dropdown menu … whose longstanding view is that the rightful owners should claim their abandoned funds without charge strongly …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersOpinion 2006-11
… in the store, that he does not receive commissions for auto parts purchased by the town and that his job at the … (General Municipal Law §800[3][b], [c]). A "contract" for this purpose means any claim, account or demand against … adopt codes of ethics setting forth standards of conduct for the guidance of its officers and employees. The code of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place … used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Angelica – Justice Court Operations (2018M-11)
… a timely manner. The Justice did not follow up on pending tickets listed in the New York State Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Victor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Inspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… The bonds are scheduled to be delivered on March 23, 2021. “This voter-approved borrowing is for major … tps://www.osc.state.ny.us/files/press/pdf/bond-sale-summary-2021.pdf The Series 2021A Tax-Exempt Bonds and the Series …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bonds