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State Agencies Bulletin No. 1939
… an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of Absence/MLL (Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Montrose Fire District – Claims Auditing (2025M-53)
… told us they were aware that sales taxes were paid on certain purchases and have taken measures to ensure sales … aspects of our findings. Appendix C includes our comments on issues raised in the District’s response. We conducted … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to … costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire district (district) … of Fire Commissioners (Board), responsible for the general management and control of the District’s financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Spencer – Disbursements (2025M-35)
… September 30, 2024 Understanding the Program The Town paid 647 non-payroll disbursements totaling approximately $2.1 … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit period … being paid without the Boards knowledge We reviewed all 647 nonpayroll disbursements made during the audit period …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details … officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Village of Victory – Records and Reports (2025M-94)
… sound fiscal decisions, ensuring that the village complies with various laws and maintaining the public’s trust. For the … and complete accounting records, provide the Board with adequate monthly financial reports and file the AFRs in … filed the fiscal years 2018-19 through 2024-25 AFRs late with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94The North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be … part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, making it the second highest producing region in the state. Access to … The critical role farms play in New York cannot be overstated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… and funding it needs to carry out its critically important work.” The scope of the DEC’s mandate will grow considerably … and performance in implementing federally mandated clean air and clean water programs has not kept pace with prior … years, as full compliance evaluations under the Clean Air Act declined, and permit schedule violations under the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growComptroller DiNapoli Releases School Audits
… records. Service level agreements for IT consultants also do not adequately identify who is responsible for various …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller … identify and report all confirming purchase orders. Merrick Union Free School District – Financial Condition … District East Moriches Union Free School District and the Merrick Union Free School District …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . … payroll process and to overpay herself without detection. Pine City Fire Department – Financial Activities (Chemung … Utility District City of Glen Cove Town of Minerva Pine City Fire Department and the Village of Port Chester …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… board did not properly audit claims or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 million and 50 credit card purchases, totaling $28,815. Fifteen purchases, totaling … The board did not complete mandated financial oversight training or ensure proper accounting records were maintained. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, the board approved 42 out of 60 credit card claims totaling $5,117 without adequate supporting … remain undetected and uncorrected. Franklin Square Union Free School District – Website Transparency (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance. As a result, they were not transparent with taxpayers, and the district levied more taxes than …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Interactive Map of Local Census Results
… reflecting the slowest growth in towns in decades. The number of people living in villages also grew, but only by … of the aggregate population. Outside of New York City, the number of Black people increased in all classes of local … and each of its five counties (Bronx, Kings, New York, Richmond and Queens). Online Dashboard Local Government 2020 …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… losses at major employers such as restaurants, hotels and retail stores. There is no doubt the recovery of New York … of the construction, office, securities, restaurant, retail, tourism, and the arts, entertainment and recreation … number of diners for the restaurant subsector, and vacancy rates for the office sector. Key information and trends …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryState Comptroller DiNapoli Releases School District Audits
… were preserved in their original format, intact, in a directory or filing system to maintain the records’ …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Union Street capital project that may require additional funds of approximately $1.3 million, the city estimates, to …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Broome County) The board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the supervisor's … town for this personal credit card charge. Auditors also found 11 purchases totaling over $6,600 that did not have the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0