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Village of Upper Brookville – Justice Court (2013M-160)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160State Comptroller DiNapoli Releases State Audits
… SED preschool cost-based programs. Department of Health (DOH): Optimizing Medicaid Drug Rebates (2017-F-9) (Follow-Up) An initial audit determined DOH had overlooked multiple sources of drug rebate revenue … during the audit period. In a follow-up, auditors found DOH made progress in addressing the problems identified in …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsTown of East Hampton – Budget Review (B18-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general … assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Comptroller DiNapoli Releases Municipal & School Audits
… board members did not complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory … Social Security numbers and the combination of name, address and date of birth. Restricted Confidential – … A single compromised computer could become a launching point for further network attacks, quickly turning one …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… School District , Newark Central School District and the Port Jervis City School District . State Comptroller DiNapoli … June 30, 2016, are overfunded and potentially unnecessary. Port Jervis City School District – Financial Condition … School District Newark Central School District and the Port Jervis City School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School District Audits
… reviewed were adequately supported and for valid purposes, only one was properly approved. The purchasing agent did not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0SUNY Bulletin No. SU-321
… 3744229 T H CTS EKG Spec 004222 3744230 T H Clincl Lab Tech 1 004308 3744661 T H Clincl Lab Tech 2 004309 3744662 T H Clincl Lab Tech 3 004310 3744663 T … employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesHadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts … and ensure a plan for reserves is prepared and submitted in accordance with District policy. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elmwood Village Charter School – Building Acquisition (2017M-237)
… Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of North Castle – Cash Disbursement (2013M-32)
… of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, … $31 million. Key Finding Internal controls over cash disbursement are appropriately designed and operating … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that … Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… Municipal Law, §209-b[2][j]; emphasis supplied). Since only the State Legislature may enact general and special … language of section 209-b clearly suggests that it is only the State Legislature which may supersede the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Agencies Bulletin No. 2019
… paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2022 Payment Effective Date Check Date … Rate Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN, 21P or CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increase