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Town of Berkshire – Board Oversight (2023M-122)
Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements were for appropriate Town purposes Determine whether the Town Board Board audited the Town Supervisors Supervisors records and whether the Supervisor filed the required annual financial reports AFRs
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Coeymans Hollow Fire District – Board Oversight (2021M-211)
… report - pdf] Audit Objective Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners … did not ensure: The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in … Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Rutland Fire District – Board Oversight (2017M-262)
… January 1, 2016 through July 31, 2017. Background The Rutland Fire District is a district corporation of the State, separate from the Town of Rutland in Jefferson County. The District, which is governed … Rutland Fire District Board Oversight 2017M262 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262State Agencies Bulletin No. 1130
… Financial System, OSC and SFS are working together to test the transmission and processing of all files necessary … the earnings charges submitted to SFS for the FDR1. The results of FDR1 will be available in SFS or on the agencies … M161 will display a Transaction Code of 'JEL’ , a Batch Number prefixed with ‘PAY’ (Positions 33-38), a Document …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalWage Theft Investigations (Follow-Up)
… reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… does not provide it with adequate monthly or annual reports. The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit period. We … did not include $5,533 of receipts in his monthly reports. For example, $4,045 for fundraising and soda sales …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Dering … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… Civitas Resources Inc., Peyto Exploration & Development Corp., Texas Pacific Land Corp., and Viper Energy Inc. Eleven coal and shale oil and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… the 3 rd Degree charges. She was issued a desk appearance ticket and must return to court on February 12, 2024. The …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… treasurer of the Monterey Volunteer Fire Department, for allegedly stealing over $3,000 from the department. … New York State,” James said. DiNapoli’s office received a complaint regarding Groves’ handling of funds and … toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint to [email protected] or by mailing a …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Budget makes important investments in education, health care and other important areas, it’s critical to maintain a … New Yorkers. The budget will use $5.5 billion of federal aid in SFY 2021-22 and is required to use the rest by the end … for rent and homeowner relief, $2.4 billion for child care resources to aid providers and improve subsidies to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetState Agencies Bulletin No. 2212
… is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any … from financial institutions to be transferred for salary exchange processing when SFS becomes available. Therefore, … to process a Report of Check Returned for Refund or Exchange (AC-230) until after the SFS blackout period ends. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 2286
… any personal services which include income earned while teaching, studying, and training, independent personal … from Yes to N/A, for Dependent Personal Services, Teaching, and Studying and Training Switch the Form 8233 … the first check of the new calendar year. Please see the chart below Form 8233 Expiration Date – December 31, 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to … various types of economic and community development. In return for financial assistance, project owners who receive … over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteTown of Guilderland – Information Technology (2025M-61)
… 228 enabled user accounts, 188 network computer accounts, 162 desktops and laptops and 31 servers. Audit Summary The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling … out to the New York State Education Department (NYSED) in November 2023 to correct an identified error. However, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9