Search
State Agencies Bulletin No. 1837.3
State Agencies Bulletin No 18373
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 to review the dates on which the Town filed its annual … October 2024, did not maintain a central accounting system to track the Town’s financial activity, which caused the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Police Bulletin No. SP-221
… by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, … of the Police Benevolent Association of the New York State Troopers, Inc., the calculation routine for Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… http://www.openbooknewyork.com/ , a transparency website launched by DiNapoli in 2008. The database, going back to … for state agencies. Most data is updated daily. “When we launched Open Book New York , we promised to keep adding … New York httpwwwopenbooknewyorkcom a transparency website launched by DiNapoli in 2008 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… of the total in SFY 2005. In SFY 2006, the city received $328 million, but AIM funding for the city was eliminated in …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationSpencerport Central School District – Employee Benefits (2025M-65)
… report – pdf] Audit Objective Did Spencerport Central School District (District) officials authorize and accurately … unused leave payments? Audit Period July 1, 2023 – May 16, 2025 Understanding the Audit Area In addition to established … must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Richburg-Wirt Fire District – Board Oversight (2025M-73)
… of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … adopting required policies, conducting financial activity in a transparent manner, reviewing financial records, completing training in a timely manner and complying with purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of a fire district’s budget. The Board is responsible for establishing and approving all salaries and hourly wages … reader) to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for … the findings and recommendations in this report must be prepared and forwarded to our office within 90 days. To …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… and federal aid, but other, more unpredictable impacts on state revenues may require more action. While rainy day … During each of the past three fiscal years, PIT receipts have varied significantly from projections, due in part to … to federal tax changes. Such changes may continue to have unpredictable impacts on state revenues, according to …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansElmira City School District – Capital Projects (2025M-21)
… and abuse. Whether using formal competitive bids, requests for proposals (RFP) or written and verbal quotes to ensure … procurement policies, they did not seek competition for two professional service contracts related to the Project. We … procurement policies they did not seek competition for two professional service contracts related to the Project …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater … the Manager also purchased food totaling $100 for a District teacher to serve at a different private …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Cincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Scarborough Fire District – Board Oversight (2025M-117)
… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… During the audit period, the District had funds on deposit at one financial institution in a noninterest-bearing …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Levittown Union Free School District – Information Technology (2025M-145)
… hold data that are valuable, such as (but not limited to) student and employee names, dates of birth, addresses, … security numbers. Network user accounts provide access to network resources and should be actively managed to minimize the risk of unauthorized use, access and loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145DiNapoli Releases Executive Budget Report
… to slow and billions of dollars in settlement money are spent, according to an analysis of the $154.6 billion Executive Budget released today by State Comptroller Thomas P. … prepared each year following the release of the Executive Budget, provides information to assist in the evaluation of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… and climate resiliency efforts include investments in its infrastructure, institutions and local amenities, enhancing … budget pressures and making sustainable investments in infrastructure and services will be key to Kingston’s … watchful eye of Comptroller Tom DiNapoli and the proper infrastructure investments we will create jobs and improve …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … record and report Department funds. As a result, the Board of Directors (Board) lacked reliable information that was … Furthermore, the Department has an increased risk of theft and waste of Department resources. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104