Search
City of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli Releases Municipal Audits
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… duties. While travel and conference expenses are generally not a significant budgetary item, the opportunities for … reimbursable and general maximum reimbursable amounts. Not obtaining governing board approval before attending … audit of travel reimbursement claims, including a lack of verifying mileage claims. All references in this guide to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 1995
… RR5 ORC OS5 Recall Standby OT PEF 2.5 RS5 ORP SO5 Recall SBY OT CSEA Class 2.5 RA5 ORS ST2 Standby OT Adjust – CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… (Grounds) 023167 3010210 Fire & Safety Rep 007115 7886110 Food Service Worker 1 003264 3124200 Food Service Worker 2 003266 3124300 Food Service Worker 3 003268 3124400 Habiltatn Spec 1 004919 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… The City of Kingston’s economic revitalization and climate resiliency efforts include investments in its … a maritime museum, parks, art galleries and a wide variety of small businesses,” DiNapoli said . “While the city’s … The City of Kingstons economic revitalization and climate resiliency …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… (BOCES) is a public entity serving eight component school districts that educate approximately 41,000 students … By creating the position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional costs of …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationSodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108MTA’s Paratransit Program: An Overview
Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2024.pdfHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… audit report for 2009 was not issued by the accountant until December 23, 2011. Furthermore, due to a lengthy delay … We found that the 2010 and 2011 AUD were filed 576 and 276 days late, respectively. However, the District filed the 2012 … manner to complete the annual independent audit within 180 days after the year end. Ensure that the Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen controls by … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Retirees Contribute to New York State's Economy
… health of our communities. And because NYSLRS provides a lifetime monthly benefit retirees can count on, pensions … boost local economies in good times and bad, helping to build a stronger New York. During 2024, approximately 79 percent of …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyTown of Willsboro – Audit Follow-Up (2014M-68-F)
… The purpose of our review was to assess the Towns progress as of May 2016 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fOtisco Fire District – Audit Follow-Up (2016M-415-F)
… report – pdf] [read complete 2017 report – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the … The purpose of our review was to assess the Districts progress as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fTown of Berne – Audit Follow Up (2021M-77-F)
… Results of Review Based on our limited procedures, it appears that the Town has made modest progress …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fVillage of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-f