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XI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since … to ensure that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… officials effectively managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry of …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Nassau … result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Barnard Fire Department , Barnard Fire District , … Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s fiscal climate, budget … – Budgeting Practices (Orange County) The district does not have written policies or procedures related to the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic issues … State Education Department: Oversight of School Fire Safety Compliance (2017-F-22) (Follow-Up) An initial audit … have been partially implemented. Division of State Police: Seized Assets Program (2017-F-21) (Follow-Up) An …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Authority (SLA): Statewide Compliance with Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions … basis, SLA generally approved new liquor licenses and license renewals consistent with state law and its prescribed …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… or were unsupported. Auditors also found that a non-tax levy account contained tax levy dollars that Lehman should have turned over to the …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsTuckahoe Common School District - Financial Condition (2018M-191)
… Key Recommendations Adopt realistic budgets based on historical or known trends. Use appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Comptroller DiNapoli Releases School District Audits
… use policy. A review of the web browsing history on 15 computers found significant personal Internet use on … 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently overestimated which … balance it appropriated to finance 2017-18 operations. Green Island Union Free School District – Separation Payments …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not properly monitor and account for 70% of fixed assets reviewed totaling $546,527. This can be … policy. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsWallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided … and procedures to provide effective financial oversight of Department operations. In addition: The membership did … and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Comptroller DiNapoli Releases Municipal Audits
… or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial … timecards. Village of Canisteo – Clerk Treasurers’ Records and Reports (Steuben County) The former Clerk-Treasurer did … to properly monitor the Village’s financial condition and operations. The former and current Clerk-Treasurer did …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned throughout October in recognition of …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit … Onondaga County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Glen - Water and Sewer Operations (2023M-167)
… in the accounting records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board adopts the water and sewer rates. Request and review monthly …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167State Comptroller DiNapoli Releases School District Audits
… including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime payments could … network user accounts, 14 unneeded shared accounts and 25 unneeded service accounts. Officials also did not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdf