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Real Estate Portfolio
… has disposed of real property on terms beneficial to the State. The audit covers the period January 1, 2010 through …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Financial Condition Audit Follow-Up (Herkimer County) The city has not addressed 12 audit recommendations made in a … and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial reports with the Office of the State Comptroller for fiscal years 2015–2019 in compliance … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited … Comptroller’s office in a timely manner. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Ridge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Willsboro Fire Department – Financial Operations (2014M-206)
… of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, … 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and other emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Pompey Hill Fire District – Financial Management (2021M-136)
… Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and … The Board did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Contributing Toward Your Retirement – State Police Plan
… rate on what you actually earned in the last completed State fiscal year (April 1 to March 31). Contribution rates … State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementOverview – State University Police Plan
… will not be included in your FAS calculation: Unused sick leave; Lump sum vacation pay (for Tiers 2 – 6); Payments made …
https://www.osc.ny.gov/retirement/publications/1823/overviewState Agencies Bulletin No. 2358
… Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been … an increase to Jury Duty Daily Compensation to $72 per day effective 06/08/2025 for eligible employees. Note: Employees who would have made less than $72 per day must receive only the daily amount they would have earned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be used irresponsibly, according to an … New York states centralized guidance and oversight of agencies use of Artificial Intelligence AI is inadequate …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksState Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … appropriate, accurate and approved. Village of Argyle – Water Billings and Collections (Washington County) Officials did not provide adequate oversight of water billing and collections. As a result, delinquent …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsMcLean Fire District - Financial Operations (2017M-296)
… as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for … are filed timely. The Board should continue to use the voucher system established as a result of our audit. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… [read complete report - pdf] Audit Objective Determine if Company officials ensured that financial activities were properly recorded and reported, and that Company moneys were safeguarded. Key Findings The Board has … and reports or perform monthly bank reconciliations. Company officials did not maintain adequate fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… Determine whether Cayuga County Soil and Water Conservation District District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Dayton - Fund Balance Management (2019M-221)
… to eliminate deficit fund balances and ensure that those funds are self-sustaining. Develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221State Agencies Bulletin No. 2368.1
… 26, 2025. Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Agencies Bulletin No. 2368
… by 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-new