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Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialOpinion 2007-7
… -- Retirement Benefits (reporting “days worked” for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) WORDS AND PHRASES -- "Days Worked" … SECURITY LAW §§ 34, 334: In reporting “days worked” of an elected official for purposes of 2 NYCRR 315, an employer may …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Auditors Find Safety Hazards at Pre-K Facilities in New York City
… eligible community-based organizations (referred to as contracted center-based and contracted school-based). For the 2016-17 school year, there … cleaning materials in areas accessible to students. At one provider, the gym was separated from the cafeteria and …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Contract and Payment Actions in November
… in New York County. $2.9 million with CHA Consulting Inc. for design services related to the National Guard … in Albany County. $2.2 million with Prograde Construction Inc. to replace the roof on Building 57 at the New York City … in Chenango County. $24.8 million with Concrete Applied Technologies Corp. for underground electrical and data system …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberState Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releases2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-review2025 Year in Review
… A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2025. 2025 Year In Review Download PDF Watch Video … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2025 …
https://www.osc.ny.gov/reports/2025-year-in-reviewJefferson Central School District – Procuring Services (2021M-42)
… School District (District) officials sought competition when procuring services. Key Findings District officials did … with the District. Key Recommendations Seek competition when procuring services. Ensure District officers or … School District District officials sought competition when procuring services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Freetown - Records and Reports (2018M-213)
… the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The … accurate and uptodate accounting records and reports to allow Board to properly manage Towns finances …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and uniform tax exemption policies. The Board cannot verify two projects’ self-reported and calculated revenues …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings The … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … Town Supervisor and Town Board Board ensured cash assets in the Supervisors custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli Announces State Contract and Payment Actions for September 2015
… Technology $1.1 million with Deloitte and Touche LLP for information technology risk assessment services. Long … Service Commission $1 million with Spiegel & McDiarmid LLP as outside counsel for litigation. Department of State – … state’s Health Benefit Exchange. $20.9 million to KPMG LLP for NYS Health Care Reform Act performance audits. Office …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Unified Court System Bulletin No. UCS-360
… inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and New York City … the Commission has recommended that effective April 1, 2026 all NYS Judges receive a salary increase of 2% of their … Effective Date Check Date Administration 1 Current 03/26/2026 04/08/2026 Eligibility Criteria: Judges, Justices and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 2363.1
… Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and instructions for processing letters received for the outreach and … The purpose of this bulletin is to provide agencies with information and instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee earned in lieu of overtime compensation which is then charged in a later pay … The purpose of this bulletin is to inform CUNY agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Agencies Bulletin No. 2413.1
… may occur and to clarify when a second notification letter is required. The Effective Date to use when submitting Earnings Code OVH has also been updated. This Bulletin Supersedes … Bulletin 2413 Purpose: The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpaymentsState Agencies Bulletin No. 2421
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 CSEA LLS payment, eligibility changes due to … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2421-april-2026-civil-service-employees-association-csea-longevity-lump-sum