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Accounts Payable Advisory No. 57
… Subject: Selecting the correct Vendor ID when preparing a voucher Guidance: When preparing a … agencies should ensure they select the correct Vendor ID of the vendor that provided the goods or services. The Vendor ID on the voucher should match the Vendor ID on the purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idCentereach Fire District – Procurement (2016M-342)
… audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Local Government Financial Data Release Dates
… Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… $30,975 for students for achieving certain grades on State exams but the cards were given to 19 teachers and support …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mState Comptroller DiNapoli Releases Municipal Audits
… activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … Audit Follow Up (Seneca County) A report released in September 2019 identified certain conditions and … and consideration. Auditors revisited the town beginning in July 2022 to review progress in implementing the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … and tennis court reconstruction during the audit period. There were no recommendations in this audit. Town of Saranac … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… (Saratoga County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … deposits totaling $45,518. REACH Academy Charter School – Cash Disbursements (Erie County) The board has not appointed … a timely manner. In addition, school officials are using debit cards for cash disbursements. Waverly Central School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
… "The 9/11 attacks united New York, America and nations around the world in a way not seen in decades. We stood together bonded by the … The 911 attacks united New York America and nations around the world in a way not …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacksState Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new priorities as … different federal landscape and tries to help New Yorkers address affordability and improve quality of life in our … today regarding Gov Kathy Hochuls State of the State Address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressArea #11 – Physical Controls – Information Technology Governance
… protection from water damage and uninterruptible power supplies. Larger local governments and schools may have …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (District) officials adequately managed network user accounts. Key Findings District officials: Did not adequately manage network user accounts. We identified 66 unneeded user accounts including 52 generic accounts and 14 former … District officials adequately managed network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… report – pdf] Audit Objective Determine whether County of Cattaraugus (County) employees and elected officials … was provided to employees and elected officials. However, of the 150 total individuals we tested (125 selected … and all 25 elected officials), 36 employees or 29 percent of employees tested, and 18 elected officials did not …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Jamesport Fire District - Length of Service Award Program (2019M-05)
… award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General Municipal Law (GML) as the policy does not award points for certain activities in … a year of service. Key Recommendations Revise the LOSAP policy to be consistent with GML. Award points based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Farmersville - Town Clerk (2019M-49)
… remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling … or remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, properly … totaling more than $5,900 were not deposited in a timely manner as required. Key Recommendations Record and remit all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Hunter - Information Technology (2018M-262)
Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262New Roots Charter School - Lunch Operations (2019M-73)
… complete report - pdf] Audit Objective Determine whether School officials provided school meals in a cost effective manner. Key Findings Over … Determine whether School officials provided school meals in a cost effective …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Newfield Central School District - Information Technology (2019M-181)
… Key Findings District officials did not develop procedures for managing, limiting and monitoring user accounts and … records and provided IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… New York State (NYS) contracts. Does not require proof of attendance at conferences. Key Recommendations District … for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the personal private and sensitive information PPSI on District servers
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46