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IT Asset Management (2022-MS-2)
… report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … districts (Districts) appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Opinion 88-69
… town or village, acting either individually or jointly, to contract for the provision of emergency medical services, … persons found within the boundaries of the municipality to a place for treatment of such illness or injury. … since section 122-b authorizes both towns and villages to contract for ambulance services, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Comptroller DiNapoli Releases School Audits
… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales … and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s … estimates for revenues and expenditures. Monitor actual results of Town operations against budget estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is … the Board did not have accurate information with which to base its financial decisions and, ultimately, did not …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… did not adequately oversee and monitor the work of the Budget Officer who served as the Town’s bookkeeper and … the Town was not in compliance with payroll tax filing or payment requirements for Federal and State liabilities. The … complies with all Federal and State payroll filing and payment requirements in a timely manner. Prepare and file the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, … communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even experienced declines. … times.” Although annual growth in local collections in 2024 dipped below pre-pandemic lows, quarterly year-over year …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 2004-4
… member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for … any pertinent provisions that may be more restrictive than Article 18 of the General Municipal Law. In addition, in … No. 81-40, p 41; 1980 Opns St Comp No. 80-164, unreported; 23 Opns St Comp, 1967, p 589). Such an interest would be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-56
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Andes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The … has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… Key Findings The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records were not …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Purpose of Audit The purpose of our audit was to assess the financial operations of the Commission for the … was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately 30,000 customers of its member …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsVendor File Advisory No. 6
… (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor Designations. The … activities. References: For specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsBath Central School District - Online Banking (2018M-79)
… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially … Bath …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Town of Perinton - Financial Management and Information Technology (2017M-232)
… Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 … Key Recommendations Adopt realistic budgets that reflect the Town’s true operating needs and prior results. Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Village of Scottsville - Financial Management (2018M-75)
… Determine whether the Board adopted and enforced policies to effectively manage Village operations. Key Findings The … financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted … and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, for …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Carle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Recommendations Consider revising the procurement policy to require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the DW330 - Voucher Listing Report . Agencies can also use Open Book New York using the State Payments search capabilities (refer to https://www.osc.ny.gov/open-book-new-york ). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptroller