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Town of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/milan.pdfDiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments to Washington than it got back in federal spending in federal fiscal year (FFY) 2017, … New York sent an estimated $241 billion more in tax payments to Washington than it got back in federal spending in federal fiscal year FFY …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… raise the maximum allowable balance and eliminate the $25 minimum contribution, State Comptroller Thomas P. DiNapoli … college costs. Another significant enhancement is that the minimum contribution of $25 will be eliminated for Direct … raise the maximum allowable balance and eliminate the $25 minimum contribution State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeHandbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfAkron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to … that original receipts are attached to the monthly credit card statements. Ensure that checks representing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
Determine whether Company officials ensured that financial activities were properly authorized, recorded and reported and that money was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland-volunteer-2019-218.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of … an OSC review. These actions build on exclusions adopted in prior budgets that have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsAudits
… State and local governments to ensure taxpayer money is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsState Agencies Bulletin No. 1959
… be updated to reflect the return of the funds and a credit letter sent to the employee by OSC. Credit letters are issued … Employee Receives a Corrected W-2 Employee Receives Credit Letter the Following January OSC Receipt Prior To Deadline … and employee will receive a corrected W-2 and/or Credit Letter. Questions Questions regarding AC230s may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 1859
… is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always … Schedule for Submitting 2020 Year End Returned Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksState Agencies Bulletin No. 2069
… be updated to reflect the return of the funds and a credit letter sent to the employee by OSC. Credit letters are issued … Receives a Corrected W-2 Employee Receives a Credit Letter the Following January OSC Receipt Prior To Deadline … and employee will receive a corrected W-2 and/or Credit Letter. Questions: Questions regarding AC-230s may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksArchived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … – Relates to participation by state agencies in a system used by the comptroller to compile vendor … related to the remediation of petroleum discharges on residential property. Accidental Death Benefit Extender – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020State Agencies Bulletin No. 2375
… Purpose: The purpose of this bulletin is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To … The purpose of this bulletin is to notify agencies of the 2025 yearend processing schedule for AC230s Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… obtaining the state’s business and overpaid for hundreds of household items, according to an audit released today by … from the Comptroller’s office for purchases in excess of $50,000 because they applied the agency’s discretionary … showed that the DDSO could have purchased more than 300 of the 375 items from preferred sources or from another …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… Plan, according to an audit released today by State Comptroller Thomas P. DiNapoli. “The MTA faces … Plan according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.
https://www.osc.ny.gov/files/local-government/audits/pdf/brighton-district-5-2018-60.pdfLake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
Determine whether Department officials provided adequate oversight of operations to ensure financial activity was properly reported and money was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/lake-pleasant-volunteer-2019-157.pdfDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim