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Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… did not maintain adequate financial records to properly account for the Company’s revenues, expenses and cash … bank accounts. As of March 31, 2025, the Company’s bank account balances totaled approximately $520,000. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… manner after collection. This increased the risk that Town funds could be lost, stolen or misappropriated. This report …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials … and services. Audit Summary The Board and Town officials did not always seek competition for purchases, and one Board … $12,911 during the audit period. Because officials did not always solicit competition for goods and services or …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… budget work sessions each year – the Trustees did not fully understand the Village’s financial condition and … deteriorated over a six-year period from the 2019-20 through 2024-25 fiscal years. Board members told us that … budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… [read complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees … Period March 1, 2023 – October 30, 2025 Understanding the Audit Area The Village provides municipal electric utility services to … Did the Village of Churchville Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5City of Buffalo – Budget Review (B26-1-5)
… a projected budget deficit of approximately $103 million, in part, because City officials historically have adopted … and other revenue sources. However, these revenues may not materialize. As such, officials must ensure that … includes non-recurring revenues and revenue that may not materialize, totaling $56.9 million as follows: $16.2 …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Levittown Union Free School District – Information Technology (2025M-145)
… complete report – pdf] Audit Objective Did Levittown Union Free School District (District) officials adequately manage … Did Levittown Union Free School District District officials adequately manage …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… maintain complete financial records in a timely manner to enable informed decision-making by a fire company board, … reports, bank reconciliations and budget status reports to the Company Executive Board (Board) monthly. In addition, … prevented the Board from obtaining sufficient information to effectively oversee the Company’s financial operations, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGlen Cove City School District – Information Technology (2025M-144)
… [read complete report – pdf] Audit Objective Did Glen Cove City School District (District) officials adequately manage … Did Glen Cove City School District District officials adequately manage …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Opinion 98-2
… commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district … or prohibit such use. You ask whether a fire district may pay for dinner expenses for fire commissioners under the … Whether a fire district may pay for dinner expenses for fire commissioners under certain …
https://www.osc.ny.gov/legal-opinions/opinion-98-2DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an older … associated with this population, according to a report by State Comptroller Thomas P. DiNapoli today that examines … incarceration where warranted.” DiNapoli’s 2022 report on the prison population revealed that demographic changes in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationOversight of Direct Placement of Children
… Objective To determine whether the Office of Children and Family Services (OCFS) has effective controls … in place to ensure that children placed in the direct care of relatives or a suitable person via Family Court Act (FCA) … services, which are administered by 58 Local Departments of Social Services (Local Districts) throughout the State and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenOpinion 97-10
… Based on the facts presented, it is evident in the instant case that the fire district would not be acquiring equipment, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10DiNapoli: Identity Theft Cases Surged in New York in 2020
… fraud, including new identity theft scams. Although the full impact of the pandemic on the problem is not yet known, … numerous red flags that led DiNapoli’s office to launch a full audit. Identity thieves have also attempted to leverage …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
The loss of 44400 construction jobs due to the COVID19 pandemic in 2020 was the states worst annual decline in the industry in more than 25 years with more than half the losses coming from New York City according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… $11 million in costs for reimbursement in the three fiscal years ended June 30, 2014. DiNapoli’s audit … by “adequate substantiating documentation.” The Manual does not exempt charges related to collaborative school … $8,745 but could not provide itemized invoices to show what services were provided, or when, or the number of hours …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesOpinion 91-34
… Vienna , 105 AD2d 1077, 482 NYS2d 599; Edenwald v City of New York , 86 Misc 2d 711, 384 NYS2d 338, affd 47 AD2d 610, … Bryant , 53 AD2d 229, 385 NYS2d 425; see Tinston v City of New York , 36 Misc 2d 121, 231 NYS2d 899 mod 17 AD2d 311, 234 …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 93-17
… a controversy involving a school district and another party. In this instance, however, the pre-payment of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17CUNY Bulletin No. CU-746
… 15C, paycheck dated 11/03/2022. Eligibility Criteria: All full and part-time employees meeting the eligibility criteria … of Pay Rate Change/SAC (Mass Salary Increase) for eligible Full-Time Annual Salaried employees in Active or Paid Leave … Code of Pay Rate Change/CSL (Cor Sal) for eligible Full-Time Annual Salaried employees who are inactive on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryState Agencies Bulletin No. 1851
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 09/30/2020 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1851-october-2020-civil-service-employees-association-csea-longevity-lump