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Long Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90City of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
State Comptroller Thomas P DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsXI-A.4 Procurement Card Use – XI-A. Purchasing
… requirements for online agencies when a purchase order (PO) is used in conjunction with a PCard. This policy is … single purchases of $10,000 or more, agencies must use a PO in conjunction with the purchase, consistent with the … and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the agency must check the box …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … entry points for someone to inappropriately access the School’s network. Two of the three financial software user accounts unnecessarily had …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStillwater Central School District – Payroll (2017M-104)
Stillwater Central School District Payroll 2017M104
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… a deep respect for the Office of the State Comptroller. I valued his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to … live up to his example as I serve in the office he cared so deeply about and worked so hard to make effective." …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsAccounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsEffectiveness of the Information Technology Transformation
… each organized within a different part of ITS. In each case, we reported on areas where ITS had not established …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… management and quality assurance services for JFK Airport capacity and access improvements in Queens County. … Inc. for bridge rehabilitation on Cochecton Dam Road in Sullivan County. $3.3 million with Binghamton Road Electric LLC for pedestrian safety improvements on Route …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office of the State … Refund of Appropriation transactions submitted on AP Adjustment Vouchers . The updated guidelines contain the specific situations when a Refund of Appropriation/AP Adjustment Voucher should be submitted in SFS for OSC …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesState Comptroller DiNapoli Releases Municipal Audits
… County) Village officials did not ensure the chief water operator procured all goods and services in accordance with … of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … correct dates or amounts in the computerized accounting software. Record 104 disbursements totaling $22,062 with … revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which … was approximately $29.8 million. Key Findings The Board and District officials did not develop reasonable budgets or … compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and … June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a … Village of Alden Ambulance Service Billing and Collection 2016M321 …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164