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2023 Year in Review: Navigation Change—Preparing for the Future
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2023.
https://www.osc.ny.gov/files/reports/pdf/2023-year-in-review.pdf2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2024.
https://www.osc.ny.gov/files/reports/pdf/2024-year-in-review.pdfCorporate Claim Error or Reimbursement Application
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/corporate-claim-error-reimbursement-application.pdfOrganization Hold Harmless Form
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/organization-hold-harmless.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the two … monitored contractors and sub-contractors on its projects to ensure they paid employees at the prevailing wage rate. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three … and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of East Greenbush – Justice Court Operations (2016M-60)
… for 2014, and the Board did not contract with a certified public accountant to do so. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Maintenance, Inspection, and Testing of the Event Recorder System
… The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and benefits … over the payroll process. … The purpose of our audit was to review the Towns employee compensation and benefits …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … as a result of this audit. … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349DiNapoli Releases Review of First Quarter State Revenue Collections
… personal income tax (PIT) receipts in June, according to a report on state finances issued today by New York State … finances, but how this money will be used is still up for debate.” DiNapoli’s report on the state’s first-quarter … $632.3 million, or 3.3 percent, lower than collections for the same period last year, primarily reflecting a $1.6 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … at $8,235 that she had not earned and was not entitled to. The Board failed to establish comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… guidance. For example, at the end of each semester, the number of grade changes can be voluminous and retaining …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, … Findings The Town Clerk did not make timely remittances to the Supervisor. The Town Clerk did not retain sufficient … did not prepare daily reconciliations of cash received to transaction reports or monthly bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277