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State Comptroller DiNapoli Releases Audits
… In 2013, LIRR awarded a contract to procure new M9 train cars. The contract includes an initial base order of 92 cars with options for an additional 584 M9 cars. In July 2017, LIRR exercised its first option for an …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The board did not perform an annual audit of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… town granted a total of 1,421 agricultural, veteran and senior citizen exemptions on the 2017 assessment roll, collectively …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Claims Processing Activity Oct. 1, 2017 Through March 31, 2017 (2017-S-63) Auditors …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … a total assessed value of $16.4 million and found that 27 exemptions (45 percent), totaling approximately $1.5 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… or online banking policy or a written disaster recovery plan. In addition, employees were not provided with … technology (IT) security awareness training. City of Long Beach – Financial Condition (Nassau County) From July 1, 2014 …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1014
… of new functionality in PayServ that allows for the selection of a 30% tax rate for nonresident aliens that are … of new functionality in PayServ that allows for the selection of a 30 tax rate for nonresident aliens that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28State Agencies Bulletin No. 1869
… between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, on Paid Leave, or on Leave Without Pay and whose home address does not match their NYC taxation … Local Tax Data page determines whether local withholding taxes will be taken from the employee’s paychecks. The Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Midway Fire District – Claims Auditing (2025M-143)
… Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best … were not always adequately supported; included sales tax, unnecessary charges including potentially inappropriate … gift card purchases totaling $2,000 were made. Sales tax totaling $762 was paid, even though the District was …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing … auditing process, the control consciousness of its staff is enhanced because officers and employees are aware that a … will occur before public funds are disbursed. Because it is the board’s responsibility to ensure tax dollars are spent …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147VI.3.A Overview – VI. Budgets
… Budget Entry Type are the fields highlighted below which is used to classify the type of budget entry. The Budget Entry Type chosen is crucial both for reporting and for reappropriation … Transfer journal IF either the improper Budget Entry type is chosen or the type is not consistently used in both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… transparency and integrity. A lack of oversight can lead to mismanagement, fraud, damaged reputation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… credit at retirement (denominator). Then, that percentage is multiplied by 50%, so that the member and ex-spouse each … credit accrued during the marriage when the numerator is written as an open date field, for example: Total service … amount per month. While available for active members, this is more commonly seen in DROs filed after a member has …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareNew York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… governance structures of SpaceX, which is preparing for its initial public offering, DiNapoli announced today. … governance structure within SpaceX’s confidential draft registration statement. While the registration statement has … SpaceX to revise its proposed structure before its final Form S-1 is filed. Specifically, the investors are seeking …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseState Agencies Bulletin No. 1016.1
… Purpose The purpose of this bulletin is to continue to maintain up-to-date employee addresses in … tax status, and when applicable, locating next-of-kin. It is essential that PayServ contain correct and current … if these addresses are not maintained and forwarding is required, USPS may charge the agency a forwarding fee for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, mismanagement, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were … Summary The Board and Treasurers did not ensure financial activities were properly recorded and reported and funds were … information to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and …
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)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35