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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… accounting records. Ensure claims are audited before payment and have adequate supporting documentation. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… if they did not meet their projected goals. The Agency does not have a process for taking action when businesses … recover financial benefits, as appropriate, if a business does not meet job creation or retention expectations or if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to a portion of … risk that funds were misspent, misused or improper. The Board did not conduct a comprehensive audit of all the bills … possibly misused funds can be recovered. Ensure that the Board conducts a comprehensive review of bills and invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Hector – Employee Compensation (2024M-85)
… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Warsaw – Tax Collection Remittance (P1-24-22)
… of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… [read complete report – pdf] Audit Objective Determine whether Salmon River … District (District) officials accurately paid tuition for foster care students enrolled at other school districts. … Findings District officials did not accurately pay tuition for foster care students enrolled care students enrolled at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mVillage of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led … today by State Comptroller Thomas P. DiNapoli. The North Shore is located just north of the Staten Island … racially diverse than in other parts of the borough. “The North Shore is a key part of the growth story in Staten …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … disasters and emergencies has averaged $958.6 million in aid annually. While actual annual amounts are variable … itself. The federal government cannot abandon the states in preparing for and responding to disasters.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyPayroll Improvement Project Bulletin No. PIP-011
… the upgrade including changes to the navigation and page for maintaining employees’ enrollment in the Optional … PayServ 9.2 changes are effective at Go Live, scheduled for March 15, 2021. Affected Employees PayServ users entering … or VDC plans, or entering or reviewing 403(b) deductions for employees are impacted. Affected Records All active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… (Westchester County) District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for the audit period and reviewed all of their time records … taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… Fund (Fund) has launched a multi-faceted initiative to hold publicly-traded corporations and their top executives … underrepresented racial minorities, companies that fail to disclose their workforce’s racial or ethnic diversity, and companies that refuse to embed diversity in their search for new board directors. …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdfNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17)
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17.pdf