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Pearl River Union Free School District – Fixed Assets (2022M-126)
… on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. … includes our comment on an issue District officials raised in their response. … Determine whether Pearl River Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Groton – Long-Term Planning (2022M-113)
… (71 percent) were at or beyond their optimal usable life. Out of 17 pieces of major highway equipment reviewed, five … during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers may not be provided …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Smyrna – Claims Audit Process (2022M-161)
… – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior … purchases totaling $58,502 were approved without evidence of compliance with the Town’s procurement policy. Diesel fuel … purchases totaling $46,655 were approved without evidence of compliance with competitive bidding requirements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) … our audit findings. … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… through September 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. It is governed by an elected five-member Town Board. Budgeted … employees. Determine if the position of cemetery official is compatible with that of the Supervisor. Establish written …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Newark Central School District – Employee Benefits (2024M-40)
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… report – pdf] Audit Objective Assess whether Town of Chili (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 781 applicable physical accessibility components … Town facilities. Specifically: Nine components at the Town Hall, such as service counters with a portion at an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Contract Advisory No. 33
… registration must be provided with the contract documents in the Electronic Document Submission System (EDSS) or … here for guidance on uploading contract documentation in EDSS. References: Documentation Order Guide for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryDiNapoli: Tax Cap Remains at 2% for 2026
… will be capped at 2% for local governments that operate on a calendar-based fiscal year, according to data released … for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026DiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and major public authorities during the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterState Agencies Bulletin No. 1717
… mailing address, as shown on the Modify a Person page in PayServ Also, checks exchanged to next-of-kin or the … address is up to date on the Modify a Person page in PayServ. Verify status of check exchange and reversals … mailing address located on the Modify a Person page in PayServ or to the next of kin’s address as indicated on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. Background The … totaling approximately $463,000 were listed as reserve funds even though the Board could not provide evidence that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… threat to our economy. They not only limit the talent pool for hiring, but demonize the very people who help build our … take us backwards, we’re calling on companies to stand up for America's future by rejecting the hateful – and … companies are working hard to foster inclusion and respect for diversity, and strong empirical evidence suggests that …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigration