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Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerEmerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … professionals Firm’s principals have years of experience working in the strategy and with each other …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate … 2011 through September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau … $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… [read complete report – pdf] Audit Objective Did the Wyoming County Industrial Development Agency (WCIDA) … a seven-member Board of Directors (Board) appointed by the Wyoming County Board of Supervisors. The Board is responsible …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Putnam Valley Central School District – Financial Condition (2016M-135)
… Counties. The District, which operates three schools with approximately 1,730 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Comptroller DiNapoli Releases School District Audits
… points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen controls by … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Travel Advisory No. 11
… functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report Submission … functionality is available for employee use in the Travel and Expense Module in SFS XIII.4.A Employee Travel Card … types: Due to State Offset Due to State Adjustment XIII.10 Refunds Owed to the State by an Employee Updated to indicate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsTown of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139WSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. (WSP) were appropriate. Background New York State … The objective of our examination was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … policies when procuring goods and services. Without a thorough and deliberate examination of each individual … to identify reporting errors and individuals eligible for referral to the Scofflaw Program. Town of New Hartford – …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Management District , Town of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water … worked that were unsupported by time records. Plattsburgh Housing Authority – Tenant Rents (Clinton County) The … Waste Management District Town of Guilderland Plattsburgh Housing Authority Town of Salem and the Westbury Water …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and West … spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga … Department or the Office of State Comptroller. Also, library officials have not established procedures to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Selected M/WBE Purchases by Various Facilities
… Incorporated (AIW) complied with minority- or women-owned business enterprise (M/WBE) procurement rules and other State … substantial and continuing, and who control the day-to-day business decisions. These enterprises must also be authorized to do business in New York State and registered under the State's …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… of the School’s leave accrual records for the period July 1, 2011 through August 22, 2013. Background The Oracle … agreed to an arrangement requiring it to pay more than $5.1 million for the acquisition and renovation of its building …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualComptroller DiNapoli Releases Municipal Audits
… Fire District , Chenango County , Jefferson County Soil and Water Conservation District and the Village of Woodsburgh . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … Bend Fire District Chenango County Jefferson County Soil and Water Conservation District and the Village of Woodsburgh …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … for authorized purposes. ### For access to state and local government spending and nearly 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Oversight of International Offices
… (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to … representatives $2.7 million to manage ten international offices. ESD has recently scaled back its international presence and closed offices in Australia, Brazil, Chile, China, Mexico and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesTown of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-id