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Emergency Service Communication Surcharges (2017-MS-4)
… of our audit was to determine whether the six counties audited received and expended all emergency surcharge revenue … identify all the suppliers operating within the counties audited. As a result, county officials were unable to …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4State Comptroller DiNapoli Releases School Audits
… and for appropriate purposes, they were not always audited and approved before payment. During the audit period, … 45 debit card transactions totaling $24,405 were not audited and approved. Tuckahoe Common School District – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Keene Central School District – Transportation State Aid (2021M-63)
… officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings … officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for … The District did not properly file for transportation aid for seven buses. However, after we identified the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… bill would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller … DiNapoli released a report estimating that additional TAP costs would be less than $20 million, an increase of less …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actFind Opportunities to Do Business with New York State
… right for you and your business. Contract Reporter - New York State’s official source for State contracting … the rules related to discretionary purchases. Open Book New York - Research active State contracts. New York … Streamlined Grant Process Support for Minority- and/or Women-owned Businesses (MWBEs) …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-statePayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… authorized period, including any payroll withholdings. Principal or interest payments on debt. Payments made …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit2022 Financial Condition Report – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2022-fcrElwood Union Free School District - Claims Auditing (2019M-31)
… Achievements Due to the District’s well designed system of internal controls, we designed our testing to determine if … consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our audit and found that the … District officials implemented a well-designed system of internal controls over the claims audit process. There …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Tuckahoe Common School District - Financial Condition (2018M-191)
… officials: Overestimated expenditures by an annual average of $1.2 million (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 million (3 percent of the subsequent year’s budgeted appropriations) in fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191State Comptroller DiNapoli Releases State Audits
… were still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An initial … basis, the DMV consistently accounted for and reported all traffic ticket surcharge revenue. However, auditors … contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… of Directors (Board) lacked reliable information that was needed to manage the Department’s financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Restitution Payments (2021-MS-2)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials must do more to ensure victims receive court ordered restitution. Our review of 13 County Probation … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Operational Advisory No. 36
… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the … used for the purchase of postage stamps. Reference: Guide to Financial Operations (GFO) Chapter IV.4.B Department …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesNew Hyde Park Fire District - Payroll (2018M-165)
… New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Newfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Walton Central School District – IT Asset Management (S9-22-24)
… Ten Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Freeport Union Free School District – IT Asset Management (S9-22-10)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10West Webster Fire District – Financial Management (2023M-23)
… whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund … more taxes than needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance … which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23