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Village of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … for all funds totaled $755,985. Key Findings Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s true financial condition or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Review of Advance Contract Payments
… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. … will help determine timely whether funds were expended in accordance with the terms and conditions of the contracts. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsVillage of Belmont – Water and Sewer Operations (2014M-101)
… (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … for the sewer fund. Key Findings Village officials failed to periodically compare the amount of water produced with the … bills or determining, approving and applying adjustments to customers’ accounts. As of May 5, 2013, the Village had …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
Town of Wheatfield Recreation Department Cash Receipts and Information Technology 2013M200
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… State Comptroller Thomas P. DiNapoli announced his office will audit the Hempstead Industrial Development … audits will be conducted in response to multiple requests his office received related to approval of the Green Acres … … State Comptroller Thomas P DiNapoli announced his office will audit the Hempstead Industrial Development …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectStay Informed – Special 20- and 25-Year Plans
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase service credit and apply for retirement. Review your Member Annual Statement …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedVillage of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Employer E-News Archive — 2025
… latest Retirement System member and retiree news. June 2025 Coming Soon: A More Efficient Way to Report Retroactive … Than 2,350 Employers Have Already Made the Switch May 2025 Reminder: Review Earnings Before You’re Billed Search … Than 2,350 Employers Have Already Made the Switch April 2025 Reminder: New Contribution Rates for Tier 6 Members …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Unified Court System Bulletin No. UCS-275
… increase or $1,000 salary increase, whichever is greater. If an employee in one of these Bargaining Units does not meet this … and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-257
… employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position … the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22) 180-Day Response
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22-response.pdfKids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13-response.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfOpinion 92-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … any pertinent provisions. Further, the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… than thirty tranches after February 2011, beginning in April 2011 and concluding in March 2013. The Complaint in …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 90-51
… services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the … and telephone services needed to provide an enhanced 911 emergency telephone system to serve such municipality. …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Refunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …
https://www.osc.ny.gov/debt/refunding-local-debt