Search
Use of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual … in Canandaigua, which supports New York State’s wine and grape industry through research, promotion, and education. It …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner … As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) … The purpose of our review was to assess the Warren County Local Development Corporations Corporation …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fAccuracy of Reported Discharge Data (Follow-Up)
… of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In our initial audit report, … of the three recommendations included in our initial audit report Accuracy of Reported Discharge Data 2009N9 …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Agencies Bulletin No. 2237
… 1, 2024, through August 31, 2024. Agencies wishing to test the new file layout should email the System Support … line. In the body, please provide the SFTP address to send test files to, as well as which specific files are required. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including … up the wireless access point) from its well-known default value; Updating and patching all wireless hardware and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-network2022 Virtual Lunar New Year Celebration
… Watch a Replay of the Event Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with prominent Asian Americans who work …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… an AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this … public query in SFS. The appropriate account code from the table below is also required. When used, these specific codes … of Appropriation/AP Adjustment Vouchers of this Chapter: New York State Taxation & Finance Division of the Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceUser Access Controls Over Selected System Applications (Follow-Up)
… applications after they had transferred to new jobs that did not require that access. Key Finding Upstate officials …
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)
… Purpose of Audit The purpose of our audit was to examine selected financial activities … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately … The purpose of our audit was to examine selected financial activities …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Access Controls and Vulnerability Management
… sources. CDTA is governed by a board of directors. The Chief Operating Officer (COO) oversees technical services and information … Standards (PCI-DSS), National Institute of Standards and Technology (NIST) standards, and its internal policies and …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… keeping residents out of harm’s way. As we learned, many did not. The agency surveyed just 20% of facilities between … to do the surveys because it was understaffed. When DOH did get to work and identified the various problems and … our city going. But we also have to reckon with what we did wrong or we risk endangering New Yorkers’ lives by …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceSelect Financial Management Practices
… are in compliance with the Commission’s procedures for the period January 1, 2013 through September 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, including New York City, had … totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Oneonta City School District , Quogue Union Free School … and the Yorktown Central School District . "In an era of limited resources and increased accountability, it's … Payroll (Otsego County) The district ensured the accuracy of compensation and benefits provided to employees. Officials …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsPerformance Based Bus Safety Program
… requires the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department … their operations. Under the Program, a carrier whose out-of-service (OOS) rate is less than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programDiNapoli Report Looks at Foreclosure Impact on Local Governments
… problematic when it contributes to increasing the number of vacant abandoned properties, which have come to be known … Valley saw the biggest hit to their tax bases in the wake of the last recession. Many counties saw the taxable full value of properties fall by almost 23 percent from 2008 to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… its systems at vendor-supported levels. However, we did identify unsupported systems used by RGRTA on 14 devices. …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… U.S. Bureau of Labor Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City Metropolitan Area in … poised to outstrip earnings growth. “Tracking the rise of prices, and the consumer response to these changes, is … and the effects of geopolitical instability on commodity prices are likely to continue to drive prices higher in the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsContact the Division of Local Government and School Accountability
… or (518) 408-4934 Mailing address: Office of the State Comptroller Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability