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Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… safeguarded? Audit Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer … generally agreed with our findings and indicated they plan to initiate corrective action. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Auburn Enlarged City School District – Building Access (S9-26-13)
… the Audit Area Building access controls are essential for enhancing security and enabling school officials to … facilities and maintain a safe and secure environment for students, teachers, staff and visitors. The District … additional secured entry points, which require a device for entry. Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Scarborough Fire District – Board Oversight (2025M-117)
… 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … services. In addition, district officials did not seek competition for eight professional services and insurance … purchasing policy does not provide guidance for soliciting competition when procuring professional services. In one …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of … forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Village of Victory – Records and Reports (2025M-94)
… 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… including project approval and monitoring. An Interim Executive Director is responsible for AIDA’s day-to-day operations. For … addition, AIDA officials did not conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Comptroller DiNapoli Releases Municipal Audits
… treasurer over-reported fund balance from 2017 through 2019 by more than $200,000, and the council did not receive … balance declined by 52% to about $244,000 at the end of 2019, and officials had to rely on loans for cash flow. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsReporting Through Retirement Online – Legacy Reporting
… who are NYSLRS members. If you do not have a username and password, work with your Retirement Online contact and … Online for enrollment and reporting. If you need your password reset or have technical questions about using the system, you …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineHannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… on fire company property to help ensure statutory compliance, establish accountability, safeguard the company’s … reports. As a result, the Board failed to ensure statutory compliance and establish basic financial controls or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14DiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, according to a report released today by New York … government issues debt, it should have a long-term plan in place and be mindful of the impact on its budget and … New Yorks local governments had $436 billion in total outstanding debt in 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offLevittown Union Free School District – Financial Management (2026M-13)
… effectively manage fund balance? Audit Period July 1, 2019 – June 30, 2025 Understanding the Audit Area A key …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Cost-Saving Ideas: Overtime Planning and Management
… costs. Fair Labor Standards Act and the New York State Taylor Law In implementing actions relating to overtime, keep … well as collective bargaining principles under the State's Taylor Law (Civil Service Law article 14). Resources Local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , Franklin County , Town of … P DiNapoli today announced his office completed audits of Village of Alden Town of Bainbridge Cortland County Franklin County …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the … Whether the board of fire commissioners may expend moneys for this project in …
https://www.osc.ny.gov/legal-opinions/opinion-90-26State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Guilford – … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1869
… between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State … Control-D report has three sections: Home Address not NYC but Local Tax Data is NYC Resident Home Address not NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataState Comptroller DiNapoli Releases Municipal Audits
… have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario County) Auditors determined … addition, the treasurer misappropriated more than $20,000 of company funds. The company secretary also inappropriately … used a company credit card for personal purchases of at least $1,100 without detection by officials. As a …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… was the only city in “moderate fiscal stress” with a score of 58.3. Last year, Amsterdam was ranked in “significant fiscal stress” with a score of 75. The villages of Addison (Steuben County) and … in “susceptible to fiscal stress” last year but jumped in score this year with Addison going from 53.8 to 61.7 and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire … DiNapoli today announced his office completed audits of the Village of Allegany Baldwin Public Library Town of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-audits