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Cooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not … closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit. Of the two prior audit recommendations, one was implemented and one was partially implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… sex offenders. The Act applies to offenders who have been legally determined to suffer from a mental abnormality that …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followUse of State Appropriations
… promotion, and education. It is governed by a Board of Directors, most of whom are involved in the wine and grape industry, and has … through a contract with the New York State Department of Agriculture and Markets (NYSDAM). Its most recent contract …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsState Agencies Bulletin No. 1657
… withheld or over withheld. The Internal Revenue Service (IRS) and the Office of the State Comptroller (OSC) strongly … the right amount of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators … a recommendation on whether they should complete a new Form W-4 (Employee’s Withholding Allowance Certificate). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Accuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brookfield … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Brookfield …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available … from its well-known default value; Updating and patching all wireless hardware and software timely; and Considering …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkChurchill School and Center – Compliance With the Reimbursable Cost Manual
… 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center … education services (Program), pursuant to Section 853 of the State Education Law (Law), to children in kindergarten … Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; $220,501 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this … information to Treasury as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance2022 Virtual Lunar New Year Celebration
Comptroller DiNapoli hosts his 10th annual Lunar New Year celebration
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationUser Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … research, and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… it may have been in a position to detect the shortage of $105 at March 31, 2013. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 2237
… and testing information. Background: The master file is created after the confirmation of each pay cycle and … specific files are required. Please see the attached PDF for the updated file layout Questions: Questions regarding … Please include the bulletin number in the subject line of all emails pertaining to this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development … Corporation is located in Warren County. The Corporation was established in 1986 by the Warren County (County) Board … recommendations were fully implemented, one recommendation was not applicable during the period reviewed, one was …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key … The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. For … Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… efforts was not reported, and officials did not post the testing results on the District’s website until 48 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… do the surveys because it was understaffed. When DOH did get to work and identified the various problems and … support this initiative. These funds could significantly help DOH improve its data systems and examine workforce needs and help local county health departments, who are critical in …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performance