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XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the … The reporting of depreciation is required for the governmentwide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… at the Town Hall, such as service counters at an accessible height. 12 components at the Community Center, such as accessible drinking fountains. 11 components at the Public … taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39State Audits by Agency or Authority
View audits issued in the last four years by state agency
https://www.osc.ny.gov/state-agencies/audits/by-agencyFulton Public Library – Cash Receipts and Disbursements (2017M-269)
Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2018-fulton.pdfState Agencies
… Find information about state audits payroll travel policies accounting and operational guidelines …
https://www.osc.ny.gov/state-agenciesState Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… in Flushing Queens Saturday to present owners with unclaimed funds checks. Congresswoman Grace Meng, New York … more about the issues they’re facing and returning unclaimed funds. I appreciate Rep. Grace Meng, Council Member … you to State Comptroller DiNapoli for working to return unclaimed funds to small businesses in my congressional …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… offices with raised lettering and Braile mounted at an accessible height. 22 components at the Town Hall, such as a wider accessible route at the main entrance ramp where the ramp … taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Oneida Public Library District – Cash Disbursements (2015M-20)
… including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Bethpage Public Library – Procurement (2019M-219)
Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with the Library’s policies.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bethpage-2019-219.pdfVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… doors that can be opened with no more than five pounds of force and with closing speeds of no more than five seconds …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… spaces. 38 components at the Town Hall, such as accessible door handles and signs with raised lettering and Braille. 21 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… Lexington School for the Deaf & Center for the Deaf 30th Avenue & 75th Street Jackson Heights, New York Queens …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume … of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was … Markowitz, chairman of the Board of Directors for the Center, as well as staff, volunteers and Holocaust survivors. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerCommack Public Library District – Selected Financial Operations (2015M-132)
… through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in … Commack Public Library District Selected Financial Operations 2015M132 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… Construction in Progress Infrastructure no depreciation 12-30 years no depreciation 20 years 12-60 years 4-30 years no depreciation 10-12 years no depreciation 20-75 years A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsCUNY Bulletin No. CU-342
… application of increments are identified using ‘01 03 .’ July - July increments will be identified with a four … 1 year step’ (Max) - Old increment codes 03, 15, 20, 25, and 30 will be replaced with increment codes that … code ‘ 1198’ or ‘ 7798’ will replace Increment Code 25 or 30 for employees already at the 7 year step where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesVillage of Endicott – Budget Review (B4-13-8)
… in the tentative budget for the general, electric, library, and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Lisbon – Financial Condition (2012M-202)
… fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… of Audit The purpose of our audit was to examine the Library’s internal controls over circulation desk cash … October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton … governed by an elected seven-member Board of Trustees. The Library’s 2014 budgeted appropriations were approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8