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RFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… the greatest budgetary impact ($785 million in FY 2017 alone) would require New York City to pay a larger share of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksState Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The … banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 of … maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) In addition to …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) District …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … and files the delinquent annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367State Comptroller DiNapoli Releases School District Audits
… reserves that are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and … (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the … controls over the Department’s revenue collections for the period January 1, 2012 through October 9, 2013. … also serves as the Board Chair. The Chair is the County's chief executive officer. In 2012, the County's total …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the … condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… Review reserves and transfer excess balances in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Agency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package