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Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial operations for … Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Agencies Bulletin No. 1359
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L, paychecks dated 12/24/14 or … Criteria Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/14 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingState Comptroller DiNapoli Releases Audits
… 2019 found that certain system-generated office data may not have been sufficiently reliable for the agency’s use for … recommendations, OCFS officials implemented one and did not implement one. Department of Civil Service: New York … with six drug manufacturers and found that CVS Health did not always properly invoice drug manufacturers for rebates or …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsComparison of PFRS Benefits
… leave Payments made as a result of working vacation Any form of termination pay Payments made in anticipation of …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsConflicts of Interest of Municipal Officers and Employees
… limited public resources available to you as effectively and efficiently as possible. When serving in your public … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesUnified Court System Bulletin No. UCS-267
… the Additional Pay page effective 10/04/2018 if a row does not already exist with this effective date, and update the … $4,100 LMH Location Mid-Hudson $2,050 Control-D Reports Available After Processing The following Control-D report will be available after processing of the automatic increase: NHRP703 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midOversight of Hazardous Materials and Waste
… could be improved. However, these weaknesses were not pervasive throughout all areas of internal controls. In … relating to hazardous materials. This may include (but not be limited to): Assessing risks to access, procurement, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Objective To determine if the Office of Temporary Disability Assistance … shelters across the State provide an array of services to families and adults, including assessment and case …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseState Comptroller DiNapoli Releases Audits
… the problems identified. The follow-up found that DSNY did not implement any of OSC’s four recommendations. Operations … included in these reports. Also, OMH’s reports do not clearly address its progress in the 11 areas of … million. The audit found that, by design, the office does not monitor shelters’ costs claimed for reimbursement to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… DiNapoli on Saturday (10/12) on the the importance of the NY ABLE program and efforts by his office to increase access … to reflect on the program’s success and an opportunity to raise awareness of its benefits. There were approximately … York state. I supported the bipartisan ABLE Age Adjustment Act, signed into law by President Biden in December 2022, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryShoreham-Wading River Central School District – Capital Assets (2025M-23)
… of $181,700,280. Audit Summary District officials did not properly record and account for all of the District’s … list. The District’s Board of Education (Board) did not designate a property control manager. Therefore, the District did not have a specific person who was responsible for tracking …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as … 2023, the Town had six bank accounts with combined cash balances totaling $784,762. The Town’s 2024 budgeted … in an accurate manner. As of December 31, 2023, three bank account cash balances totaling $105,091 were not included in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Smithtown Fire District – Capital Project (2014M-231)
… is located. The District covers nearly 18 square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Town of Davenport - Transparency (2018M-85)
… complete report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not … maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period July 1, … County. The District, which operates three schools with approximately 1,750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Town of Chemung – Conflict of Interest (2022M-176)
… totaling $5,931, during our audit period. In accordance with New York State General Municipal Law Article 18, each … by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service … Ensure that officials and employees are familiar with and follow the requirements of New York State General …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… and completeness. Key Findings District officials did not always procure goods and services in a cost-effective … for accuracy and completeness. The District did not: Have proper documentation to support that a bus purchase totaling $121,928 was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of Springfield – Accounting Records and Reports (2020M-175)
… complete report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained … and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate … and reports. As a result, the Board was not provided with the necessary financial reports and information to …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… office financial operations. Key Findings The Board did not provide adequate oversight of the Treasurer’s financial operations. The Board did not: Know the Treasurer did not comply with water and sewer Village laws and codes …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50