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Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … 2019 to 2021, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. The surge is … 2017 peak by more than 1,700 fatalities. “Too many New Yorkers have died from the misuse of drugs, but the jump …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… accounts receivable deal with the following: Criteria for Recognition of Receivables; and Maintenance of an Allowance … that are recorded as expenditure. Subsequently, as it is determined that accounts are indeed uncollectible, the … with? Has the agency or public authority acknowledged that it is unable to repay? Are repayment terms such that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsVillage of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Annual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditNYSLRS Fact Sheet
… joined on or after April 1, 2012 (60.5% of members) *There is no Tier 4 in PFRS. Benefits Paid and Contributions (for …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more … amount of real property tax a local government can raise in a single year. In 2012, only seven municipalities had used … The number of cities counties and villages in New York that are close to reaching their Constitutional …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsAccidental Disability – Article 14 Benefits
… The application should be filed while you are still in active service. Active service is defined as: Service while on your … of absence for up to two years. If you are no longer in active service, you may be eligible if your Social Security …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilitySexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a … free from sexual harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required … harassment in the workplace. This Policy is one component of OSC’s commitment to a discrimination-free work …
https://www.osc.ny.gov/sexual-harassment-policyVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… controls over cash receipts from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. … Board of Trustees which consists of a Village Mayor and four Trustees. The Village’s general fund expenditures …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationLong-Term Care Ombudsman Program
… who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there … investigating, and resolving complaints made by or on behalf of residents in a timely manner; establishing …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherLong-Term Care Ombudsman Program (Follow-Up)
… in Long-Term Care (LTC) facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there … investigating, and resolving complaints made by or on behalf of residents in a timely manner; establishing …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key … the procedures and requirements for making grade changes in the current year and for prior years. Periodically review … Controlling Access to Student Grading Systems in School Districts 2015MS3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers … still ask whether the fees apply when purchasing a gift card. Under the Federal Credit Card Act of 2009, many types of retail cards sold after …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Lockport , Town of Ontario , Town of Preston and Town of … is being spent appropriately and effectively." Town of Lockport – Justice Court (Niagara County) The justices did … today announced his office completed audits of the Town of Lockport Town of Ontario Town of Preston and Town of Thompson …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… assistant, for allegedly stealing more than $3,000 in town funds over a four-year period. “The defendant abused … groceries and spending money,” DiNapoli said. “Those in public service have a duty to ensure taxpayer dollars are … and the New York State Police for their partnership in making sure she will be held accountable.” “Crimes of this …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townNew GASB Standards
… Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards