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Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer … Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … funding and its mission. From January 1, 2023 through December 31, 2024, the Department deposited revenues totaling … deposit, disburse, record and report Department funds. As a result, the Board of Directors (Board) lacked reliable …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a competitive … procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area … specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… complete report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit … charges were properly approved, adequately supported and for School purposes. Key Findings Certain debit card … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159DiNapoli: Farms Generate $4.8 Billion for New York's Economy
… generated $4.8 billion in revenue, with 15 agricultural products ranked in the top five nationwide, according to a … in 2017, more than half of the total for all agricultural products. The state's production of milk and other dairy products relied on approximately 620,000 milk cows in 2017. …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyOpinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college … Whether the abovementioned individuals all of whom are paid by the county are required to comply with …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Update Vendor Information and Access
… As a New York State vendor, you must ensure your business information is accurate and up to date with the Office of the New York State Comptroller (OSC). You have the option to do … As a New York State vendor you must ensure your business information is accurate and up …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 92-52
… LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement … and municipalities. You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for … authorities and municipalities. The Water Authority of Great Neck North ("Authority") was created by title 8-B of …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional … January 8, 1992 William R. Bridgeo, City Manager City of Canandaigua …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… According to the indictment and statements made by the prosecutor at arraignment, Kanas’ father was a New York State … The Attorney General’s investigation was conducted by Investigator Mark Spencer, Inv. Casey Quinlan and Deputy …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingXIII.4 Overview – XIII. Employee Expense Reimbursement
… Section Overview and Policies When employees travel on State business, they are entitled to reimbursement … and will be reimbursed in accordance with the OSC Travel Manual and collective bargaining agreements. Employees … When employees travel on State business they are entitled to reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewOversight of Contract Expenditures of Palladia, Inc.
… in the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual), OASAS’ Administrative and Fiscal … the three fiscal years ended June 30, 2018, we identified $2,508,682 in costs that did not comply with the requirements … agency administration costs. Key Recommendations Recover $2,508,682 in unallowable and/or unsupported costs from …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incSecurity Over Critical Systems
… to systems and data. The audit covered the period from June 2023 through October 2023. About the Program The … Indian, Black, Moose, and Beaver rivers for the purpose of regulating the flow of streams or rivers when required by … adhere to the Office of Information Technology Services’ (ITS) policies, including ITS’ Information Security Policy and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsOversight of School Safety Planning Requirements
… Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for schools to remain …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsDivision of Housing and Community Renewal Bulletin No. DH-133
… Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Tuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of … with the sewer agreements and whether the Tuxedo Farms Local Development Corporation TFLDC Board of Directors …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andState Agencies Bulletin No. 328
… Purpose To notify agencies of the process for renaming queries designed in the current … To notify agencies of the process for renaming queries designed in the current version of PS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeAshville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81