Search
Town of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … in the Supervisor’s response. … Determine whether Town of Delhi Town officials accurately maintained Highway Department …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … documented in compliance with Town policy. … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Agencies Bulletin No. 994
… … To provide agency users with an overview of the new online help tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkCollege of Nanoscale Science and Engineering – Network Security Controls
… a set of minimum security requirements that are considered best practices for all State entities, including SUNY …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible for public … systems continue to be updated and patched by the system’s vendor). Key Findings We determined that, generally, NFTA …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Fonda-Fultonville Central … disposal methods. As a result, district officials do not have assurance that they received the best value for this property. Auditors noted similar deficiencies …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCity of Hornell – Business Improvement District (2018M-38)
… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … said. “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… 8 housing vouchers. Each authority audited is governed by a seven-member Board of Commissioners (Board) consisting of five commissioners appointed by the Mayor of the city or village or town board of the town … to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in … shortfall was from State aid and interest earnings. The effects of the revenue over-estimates were offset by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 … without indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15V.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-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: … levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves …
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)
… 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … determine whether the deposits were deposited in the same form and amount as collected (intact). 358 collections …
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)
… CFO’s 2022-23 financial records and reports as required by New York State Village Law (Village Law) Section 4-408. … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. … the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. …
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)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… budget, investigate budget and revenue anomalies reported by the outside accountant, perform an effective claims audit …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Travel Advisory No. 8
… – Meal and Incidental Expenses Breakdown Guidance : The United States General Services Administration (GSA) … meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdown