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Financial Management Practices
… watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesComptroller DiNapoli Releases State Audits
… District Transportation Authority (CDTA): Selected Aspects of Discretionary Spending (2013-S-10) CDTA did not have formal policies that outlined whether certain types of discretionary expenses were proper, what would be … reasonable cost. Auditors questioned the propriety of discretionary expenditures totaling about $60,000. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsTown of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Responsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. … computer systems and the data they process, transmit and store can be trusted; are available when needed; and are … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsOversight of Mental Health Education in Schools
… districts and the education of approximately 2.6 million students statewide. The coronavirus disease 2019 (COVID-19) pandemic has presented many challenges to students, educators, and parents. Children already coping … example, the Department’s 2018 “Mental Health Education Literacy in Schools: Linking to a Continuum of Well-Being” …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsTerms of Service
… Office of the State Comptroller ("OSC") welcomes all Users to the OSC Online Services ("Services"). OSC provides these Services subject to the following Terms of Service ("TOS"). The TOS may be updated by OSC from time to time without notice. The most current version of the TOS …
https://www.osc.ny.gov/online-services/terms-serviceTown of Bombay – Justice Court Operations (2015M-208)
… the Town’s internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the … The purpose of our review was to assess the Schonowe Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fVillage of Scottsville - Financial Management (2018M-75)
… complete report - pdf] Audit Objective Determine whether the Board adopted and enforced policies to effectively manage Village operations. Key Findings The Board did not: Adopt sufficient financial and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Opinion 89-52
… and Duties (power to coordinate training of emergency medical service providers) LOCAL LAWS -- Preemption (county coordination of emergency medical service training) PUBLIC HEALTH LAW, §§3000, 3051, … 3052: A county may establish the position of emergency medical services coordinator provided that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Comptroller DiNapoli Releases Municipal Audits
… did not own or could not provide support for; $11,258 for Christmas gifts that included, but were not limited to, gift …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… to communicate expectations for the claims audit process. City of Hornell – Business Improvement District (BID) (Steuben County) The council did not provide sufficient oversight of the BID and … IT security awareness training. Schonowe Volunteer Fire Company, Inc. – Board Oversight (Schenectady County) The …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Village of Cato – Audit Follow-Up (2023M-145-F)
… Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s … is the Village’s chief fiscal officer and is responsible for the custody and accounting of all Village money, as well … oversees the water department and is responsible for day-to-day operations. Results of Review Of the 11 audit …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Comptroller DiNapoli Releases School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … 136 of the 410 (33%) water outlets identified at select areas, which students, staff and the public may have access … because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… that make these sales, including out-of-state sellers and online marketplaces, to register for a Certificate of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… (SED): Sunshine Developmental School, Compliance with the Reimbursable Cost Manual (2012-S-64) The Sunshine …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Town of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Oversight of the Early Intervention Program (Follow-Up)
… the Program and its contracts with the 57 counties in the State and New York City (referred to as “municipalities”) that administer …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followMonitoring of Construction Management (Follow-Up)
… 2020 and additional information provided by OGS through August 2021. We found that OGS had generally taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) were not accessible for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-follow