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Use of Vendor-Supported Technology
… transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCollege of Nanoscale Science and Engineering – Network Security Controls
… of the four University Centers of the State University of New York (SUNY). It maintains the most advanced research complex of its kind at any university in the world. The College has a number of business relationships …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsTown 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 … 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-203Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be conducted in … and when they will begin. The audit of Valley Stream Union Free School District 30 will focus on budgeting practices and … Industrial Development Agency and Valley Stream Union Free School District 30 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the …
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)
… State General Municipal Law (GML) Article 18 and the Town’s Code of Ethics. The prohibited interest occurred when the Board member’s business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Hammondsport Central School District – Multiyear Planning (2024M-54)
… officials prepared an annual reserve and fund balance plan each January, the plan lacked key pieces of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund …
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)
… and have initiated or indicated they planned to initiate corrective action. …
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)
… complete report – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Addison – Board Oversight (2024M-8)
… (Village) Board of Trustees (Board) provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and … Addison Village Board of Trustees Board provided adequate financial oversight …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Maintain My Payroll Contact Information
… on the Contact Update Online Help page. To get your user ID or password, please contact …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationOpinion 98-6
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 97-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … bidder for the fire district's insurance business would have a prohibited conflict of interest in the fire district's …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Oversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … specific circumstances. Convicted offenders are subject to a range of sanctions including, but not limited to, license suspension or revocation, significant fines, and … To determine whether the Queens County District Attorneys …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases Municipal Audits
… was competitively procured. A commissioner, employed by a company the district contracts with, did not disclose his company’s interests or abstain or recuse himself from … required. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Public Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State Division of … of overall crime trends (Index Crimes) leveled off in 2021, following the first increase in eight years in 2020. …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately … the health and safety of vulnerable residents, according to an audit released today by New York State Comptroller … FINDS The state Department of Health DOH is not adequately overseeing adult care …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … region was 1.5 percent, higher than any region other than Long Island (2.7 percent), and had increased by 18 percent since …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recession