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State Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsForms for State Agencies and Employees
… Authorization Fillable PDF Payroll AC 230 Report of Check Returned for Refund or Exchange Fillable PDF AC 873 … by Payee or Agency Representative for Issuance of Replacement Check Fillable PDF Purchasing and Payments AC 92 … ( PDF ) Fillable PDF TD- 346 Request for Stop Payment, Replacement Check, Photocopy of Check or Forgery Affidavit …
https://www.osc.ny.gov/state-agencies/formsGreat Neck Park District – Capital Assets (2025M-27)
… District (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – August 31, … policies and procedures. The recorded historical cost for the District’s capital assets totaled approximately $51.2 … District officials did not properly record and account for all the District’s capital assets. Without accurate and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… will be 135 years old this April,” said James J. Claffey Jr., Local One I.A.T.S.E President . “We are also the largest … Executive President and New York President . “The fact is many creative professionals in our industry will be some of … York City: Recent Trends and Impact of COVID-19 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… XII, Section 10.E - Reporting the Theft, Loss or Misuse of State Assets of this Guide, if the Business Unit suspects the shortage is due to theft, loss, or misuse of State assets, documentation explaining the shortage should be … advance account will agree to the reported advance amount on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query. Overages …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesHomeland Security Grant Program – Federal Funding and New York
… Grant consists of three individual grant programs: State Homeland Security Program (SHSP), Urban Area Security … training and exercises for law enforcement personnel. The State’s Administering Agency, the New York State Office of … local or tribal units of government. Eligibility is based on risk assessment and the anticipated effectiveness of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programComptroller DiNapoli Releases Municipal Audits
… County) Auditors found the village made 19 purchases of materials and supplies totaling $4,190 from a hardware store …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings opportunities … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218School Districts’ Energy Performance Contracts (2013-MR-1)
… counsel to determine whether action should be taken to recoup the difference. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli: State Agency Overtime Hits Record $611 Million
… million. Meanwhile, DiNapoli’s report found the state’s agency workforce has declined 10.9 percent, from 180,564 in … at: http://www.osc.state.ny.us/reports/overtime/State_Agency_OT_Report2014.pdf DiNapoli regularly reports on state agency reliance on overtime. For his report released in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionChemung County Probation Department – Collections and Disbursements (2016M-10)
… of Audit The purpose of our audit was to examine the Probation Department’s collections and disbursements … by an elected 15-member County Legislature. The County’s Probation Department assists in reducing the incidence of … restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a lack …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… The District, which operates one school with approximately 800 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesInternal Control
… for Internal Control in the Federal Government (Green Book) Provides a framework that incorporates the increasing …
https://www.osc.ny.gov/state-agencies/guidance/internal-control