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Addison Central School District – Financial Condition (2016M-30)
… if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… established an internal control environment that fosters compliance and transparency due to its lack of policies, …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… and moving expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s Office of Employee Relations (GOER) through a single pay … bulletins available on the Office of the State Comptroller’s website for more detailed information as needed. Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVillage of Rhinebeck – Water Fees (2013M-311)
… of Trustees comprises four elected members and an elected Mayor. The Village’s budgeted water fund expenditures were … which water accounts are re-levied. Ensure that water bill finance charges are assessed in accordance with its …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311State Comptroller DiNapoli Releases Municipal Audits
… (Dutchess County) Officials did not adequately secure and protect the village’s information technology (IT) systems against unauthorized use, access and loss. The board also did not adopt required or sufficient … did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of … Robertson pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced to … death a secret to steal her pension. She was caught and now she must repay the $42,000 she stole from the state …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Rutland – Water and Sewer Charges (2025M-30)
… sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 … proper oversight and review of the billing process, there is an increased risk that errors will continue to occur, and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Comptroller DiNapoli Releases School Audits
… approval prior to purchase, evidence of competition or compliance with written contractual agreements. Track state …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is … by an elected five-member Board of Fire Commissioners and has 57 volunteer members. The District’s budgets for 2011 and 2012 were $515,500 and $524,500, respectively. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSelected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) complied … To determine whether Department purchases from one vendor American Indian Women Incorporated AIW complied …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… will work with the New York State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: Business Units must submit a … Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations … January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryFocus on Identity Theft
… victims, ranging from having to rebuild a ruined credit history to having trouble renting an apartment or buying a … frequently. Use only secure online shopping sites; look for secure URL beginning with “https” (rather than …
https://www.osc.ny.gov/reports/focus-identity-theftNew Customer-Focused Subway Metrics
… customers with better information about their trips and provide a more accurate picture of Transit’s performance. … The audit covers the period between July 1, 2017 and November 30, 2018. About the Program The Metropolitan … an agency of the MTA that operates New York City’s subways and the majority of its bus service. Under the Public …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOpinion 2000-9
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … The governing board of the industrial development agency, in fixing the executive director's total compensation, … previously expressed the view that the word "compensation" in similar contexts generally connotes the total …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal & School Audits
… which lacked van accessible parking spaces; the senior center; the parks and recreation administration building; the animal shelter; the municipal building and the recycling center. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). Advances are … Two checks have no information other than check number in the electronic check register. WCB personnel stated they …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsForestville 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-andState Agencies Bulletin No. 994
… for entering transactions as well as other helpful hints. Topics can be viewed in either Player mode or HTML …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkHammondsport Central School District – Multiyear Planning (2024M-54)
… officials established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of … officials established comprehensive multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54