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City of Fulton – Audit Follow-Up (2021M-184-F)
… seven-member Common Council (Council) comprising the Mayor and six Councilors. The Mayor is the City’s chief executive officer. The Chamberlain …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. Additionally, the … elected five-member Board is responsible for the general management and control of financial operations, including …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… Annual Financial Reports (AFRs) 1 for fiscal years 2015 through 2021. The audit included 11 recommendations to … effectively safeguarded. 1 During our audit, and at the time of the audit report’s release, the AFR was known as the Annual Update Document, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTioga Fire District – Audit Follow-Up (2022M-170-F)
… services to the entire Town and services to the Town of Barton on a contract basis. An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire … The purpose of our review was to assess the Plainville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fState Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did not … Manual (2015-S-63) For the three fiscal years ended June 30, 2014, auditors identified $249,850 in reported costs that … by Managed Care (Follow-Up) (2016-F-5) An audit issued in January 2015 determined that, for the 27-month period of Oct. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsApplying for Benefits – State University Police Plan
… To apply for all Retirement System benefits, you must file the … State. Filing With the Office of the State Comptroller For a form to be considered as “filed with the Comptroller,” … time limits (such as the 15-day filing requirement for your retirement application or the deadline to submit …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsCity of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Homeless Outreach Program at the Metro-North Railroad
… services contract and whether Metro-North has met its goal in assisting homeless clients to appropriate shelters off … – Metro-North is the second busiest commuter railroad in the United States. As of December 2017, Metro-North had … (not including Grand Central Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 1908
… Affected Employees All active state employees enrolled in direct deposit are affected. Background In accordance with Chapter 225 of the laws of 2020, all New York State employees enrolled in direct deposit must be provided with access to electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesState Comptroller DiNapoli Releases Audits
… or receive DHCR approval for eight of the nine succession apartments it awarded and granted three apartments to individuals who were not on the AWL. Four of … the required 3:1 internal/external ratio when offering apartments to applicants. As of July 31, 2016, one …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… manner. Officials did not update the procurement policy or ensure that employees followed state law when … audit period by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop … fuel usage reports to monitor user access and vehicle fuel use for reasonableness. Brockport Central School District – …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the city’s 2023-24 proposed budget are reasonable. … other matters should be reviewed by the mayor and council. In addition, city officials did not implement all of the recommendations in the previous review letter when preparing the 2023-24 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 762
… titles. Affected Employees Annual and hourly employees in the following titles effective July 26, 2007: Title Job … Date(s) The bargaining unit change will be processed in Pay Period 17L, paychecks dated 12/12/07 Background Per a … all compensation benefits shall be resolved for all titles in the ALES Unit for periods on and after April 1, 2005. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… Superintendent Steven G. James for their partnership in this ongoing investigation and for holding the defendant … charges demonstrate that public servants who are dishonest in their positions will be held accountable for their actions,” James said. “The victims in this case are the people of New York who entrusted these …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsDiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… Carville and the State Police for their partnership in rooting out public corruption.” District Attorney Carville … the responsibility and trust that the public has in the work they do. Those who chose to abuse that trust are … County District Attorney’s Office, for their hard work in putting an end to this dishonest act.” Karam and a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionState Comptroller DiNapoli Releases Municipal & School Audits
… to 19 teachers and support staff based on student grades. In addition, the operations manager’s responsibilities were … with a board member’s stamp and modify or delete data in the financial software. Finally, the school’s former … the competitive bidding requirements set forth in state law or were subject to the district’s procurement policies …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… the government for the theft of more than $24,000 in auto parts and supplies from the state. The thefts took … of state resources was a betrayal of the trust placed in him as an employee of the state police," DiNapoli said. … the New York State Police for their continued partnership in fighting corruption and protecting taxpayer dollars.” “The …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdf