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State Agencies Bulletin No. 994
… Date(s) Immediately Background The User Productivity Kit (UPK) is the on-line help tool that was selected to … as well as other helpful hints. Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink located in the upper right hand corner: Player The Player window is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the aircraft. Under … implementing an ombudsman program that will provide a channel for Boeing employees to raise work-related concerns, … the 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
… approval to liquidate the liability reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTown of Delhi - Highway Department Leave Records (2020M-53)
… employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not … Department employees were overstated by 94 hours valued at $2,094. Adequate procedures were not in place to ensure …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… complete report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … questionable disbursements by the Association’s Executive Director (Executive Director) totaling $24,955. Based upon …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Town of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Forestville 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 financial … District officials have not identified opportunities to reduce student transportation cost by performing … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … 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-technologyV.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). It … and account within the State a unique identification number to identify financial transactions. Centralized … REV. 04/23/2019 … 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-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … corrective action. … Determine whether Village of North Haven Village officials ensured collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Thomas P. DiNapoli announced his office will audit the Hempstead Industrial Development Agency and Valley Stream … and school board outlining the scope of the audits and when they will begin. The audit of Valley Stream Union Free … related to approval of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review … the Treasurer’s financial operations. The audit included six recommendations to help the Board and officials monitor …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Travel Advisory No. 8
… per diem rates for the period October 1, 2024 through September 30, 2025. … Section XIII4D Meal and Incidental Expense Per Diem …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… that foster long-term value. This is an issue on which we will continue to engage our portfolio companies.” Of the … According to the Center for Political Accountability, H&R Block has no … Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr Pepper Snapple Group …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An initial audit report … protected health information (ePHI) and meet security requirements. In addition, auditors found the institute has …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits