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DiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backContract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that the … approval. References : Guide to Financial Operations XI.18.I Sexual Harassment Prevention Certification … Statement on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial … 19, 2014,determined whether the Department licensing and registrations systems were secure, operating effectively, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… than 368,000 refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these scams are new or …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Housing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationClarence Central School District – Financial Condition Management (2022M-46)
… million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of surplus … budgets which gave the impression the District would have operating deficits totaling $6.4 million when it had … corrective action. Appendix B includes our comments on certain issues District officials raised in their …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46City of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… company to recover the largest monetary settlement in this type of case in the Delaware Courts’ history, but also …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible for … System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCollege of Nanoscale Science and Engineering – Network Security Controls
… risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 994
… It! – This mode enables the user to learn by watching an animated demonstration of tasks being performed in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the community,” said DiNapoli. “Several local elected …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
The Chart of Accounts COA is the foundation of the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies