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Village of Albion – Water and Sewer Rents (2013M-108)
… was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68What Tier Are You In?
… to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' There are six tiers in the Employees’ Retirement System (ERS) and five in the Police …
https://www.osc.ny.gov/retirement/members/what-tier-are-youFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… original student ledgers and replaced them with versions she created. Disbursements were not properly approved and … to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution to the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. … and the towns' roles and responsibilities. The Board of Commissioners and the towns' boards did not adopt the annual … approve salaries, wages and wage increases. The Board of Commissioners was unable to determine if all receipts …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Williamsville Central School District – Financial Management (2016M-274)
… reserve fund policy to ensure that it identifies optimal or targeted funding levels for each reserve and the conditions under which each reserve fund will be used or replenished. Charge appropriate expenditures to the insurance reserve as required or transfer the funds in the reserve to another reserve in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … and reported accurately and in a timely manner, there is an increased risk that funds may be lost or stolen. Key … ensure adequate controls are in place and documentation is consistently maintained to support collections. Require …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … Section 30 and Village Law Section 4-408. Also, timely accounting records and water and sewer services control …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Agency Financial Reporting Package
… Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or email us at [email protected] . AFRP … To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once an account has been … questions regarding AFRP Reporting, contact OSC BFR at (518) 474-3277 or [email protected] … Internet Based …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s … unauthorized or inappropriate transactions could occur and go undetected. The Town’s accounting system was not properly … timely accounting records and reports to allow the Town Board Board to effectively monitor and manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, vehicles, … with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringSUNY Bulletin No. SU-193
… Session Payments for employees who are enrolled in the New York State Employees’ Retirement System (Plan Type 7Y) … Requests page using the Action/Reason code of Pay Rate Chg/NEW . Rehires For Rehires, the agency must request the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-204
… Session Payments for employees who are enrolled in the New York State Employees’ Retirement System (Plan Type 7Y) … Requests page using the Action/Reason code of Pay Rate Chg/NEW. Rehires For Rehires, the agency must request the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsState Agencies Bulletin No. 2193
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … of the FCC Code, Payroll Deduction, Employee’s Department ID, Employee’s NYS EMPLID, and Name. Agencies must ensure the … the NYS EMPLID from the authorization card in the Empl ID field of the dialog box and click Search. The employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignPandemic Planning and Care for Vulnerable Populations
… Facilities (ICFs), allow clients to live in a community home setting with others and be as independent as possible. … for 83% (28,553) of OPWDD’s total population of community home residents. OPWDD is responsible for certifying and … or procedures addressing emergencies or disasters and health and safety issues. Further, OPWDD has developed its …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsState Comptroller DiNapoli Releases Municipal Audits
… – Board Oversight and Fuel (Suffolk County) The board has not established adequate written policies and procedures governing cash receipts and disbursements, nor has it adequately segregated the secretary-treasurer's duties. Furthermore, the board has been giving the district's four employees a Christmas bonus …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… state might decide not to bond the full amount, as its own capacity under the state’s debt-reform limit becomes strained. NYC only appropriated $200 million so far and faces its own …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-program