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DiNapoli Releases April State Cash Report
… of $10.9 billion, which was $28.7 million higher than the latest projection and $549.1 million higher than last April …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportTown of Machias – Supervisor’s Financial Duties (2021M-98)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… as trustee of the New York State Common Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitControls Over Cash Advance Accounts (Follow-Up)
… determined whether Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that these …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followVillage of Ellenville – Information Technology (2014M-278)
… audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded … adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with … IT service provider identifying the specific services to be provided or the vendor’s responsibilities. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Kirkwood – Justice Court Operations (2016M-414)
… a Justice Court with two elected Justices. The Town is governed by an elected five-member Town Board. General … were accurately completed. We could not determine the status of all bail amounts from the list of liabilities to … on hand. Follow up on all bail money held to determine what course of action is applicable. … Town of Kirkwood …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Data Sources – 2022 Financial Condition Report
… Authorities Reporting Information System Standard & Poor’s Rating Services State Higher Education Executive Officers …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… agency seek to purchase enough energy from renewable technologies to meet 10 percent of its electrical needs. This …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … said DiNapoli. “Local officials should continue to take advantage of all the financial tools and guidance my office …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearVillage of Richfield Springs – Justice Court (S9-14-1)
… through November 30, 2013. Background The Village covers one square mile and has approximately 1,300 residents. The … were $9,500. During our audit period, the Village had one Justice, Peter Brykailo, Jr., and two Court clerks. Per … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Village of Milford – Board Oversight (2018M-25)
… by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure … and monthly reports. The Board should perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
audit BOCES ontario seneca yates cayuga wayne
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollRamapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … member libraries’ board members. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Compliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through … at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless … will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsOpinion 95-2
… LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 2001-9
… and a director of one of the corporations does not have a prohibited interest in contracts between the county and … we believe that, even if not required by the county's code of ethics, the county board member should not … 1 Since our opinion will address only the individual's potential interest in county contracts with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to spend the gift cards they received this holiday season in … “Don’t wait too long to spend your gift cards to avoid possible inactivity fees or having the money turned over to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards