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Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records were maintained accurately. We determined that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Coxsackie (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial operations and condition. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … behavioral issues or causing hearing and speech problems which can lead to greater difficulty performing well in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials overbilled school … accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Town of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … of the billing process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Hyde Park Fire and Water District – Procurement (2025M-31)
… (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The … manner. Specifically, the Board did not: Seek competition when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Contact the Division of Local Government and School Accountability
… Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: … 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • Email [email protected] Serving: … Plaza, Glens Falls, NY 12801-4396 Tel 518.793.0057 • Fax 518.793.5797 • Email [email protected] Serving: …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilitySelected Aspects of Supporting Small Businesses
… To determine whether the New York City Department of Small Business Services properly administered the Employee … up to a maximum of $27,000. Businesses that received grants were required to sign an affidavit certifying that …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… $1.2 billion in state fiscal year (SFY) 2013-14, according to a report released today by State Comptroller Thomas P. … Yorkers suffer from diabetes and the numbers are growing. It is a costly disease to fight given its chronic nature and the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from … Island, the lower Hudson Valley and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1346
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2015 calendar year. Affected … will provide you with specific instructions on the agency and BSC responsibilities for processing the SEFA pledge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… deposits and spent the money for his own benefit. All told, Schusteritsch stole over $180,000 in pension …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… Department and local health department within two hours of discovery and to notify the public and affected and adjoining municipalities within four hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) 30-Day Response
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11-response.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Department and local health department within 2 hours of discovery and to notify the public and affected and adjoining municipalities within 4 hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Prevention Course Program. Under the Acts, the Department is required to annually estimate the expenses of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Comptroller DiNapoli Releases Audits
… for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes … Of the initial report’s four audit recommendations, one was implemented, one was partially implemented, and two were not yet implemented. Department of Taxation and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits