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Village of Richmondville – Disbursements (2012M-178)
… Ensure that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… restitution of $50,000 to the village. “Too many public servants confuse the public purse with their own,” DiNapoli …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… in Education (SAVE) Act. 1 Key Findings Schools must do more to meet the minimum SAVE Act requirements. None of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Comptroller DiNapoli Releases Municipal Audits
… – Water Accountability (Wyoming County) Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Town of Milford – Financial Condition (2013M-355)
… operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Copiague Fire District– Mechanic Shop Operations (2021M-93)
… for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93County of Putnam – Recreation and Golf Course Collections (2024M-50)
… accurately and in a timely manner. As a result, officials do not have assurance that all collections at the Golf Course …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 2006-4
… as security for local government deposits and investments do not apply to an irrevocable letter of credit issued by a … FHLB (12 USC §§1422a, 1424, 1426, 1432). 2 As such, they do not fall within the definition of “bank” for purposes of … issued by a FHLB as security, even though, as noted, FHLBs do not fall within the definition of “bank” for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Contract Advisory No. 26
… of section two hundred one-g of the labor law.” Bids that do not contain the above certification may not be considered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… signature on the warrant. However, the Board minutes do not consistently indicate the approval to pay these …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 793
… electing to join the Optional Retirement Program and who do not direct their own investments. In order to comply with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Agencies Bulletin No. 468
… TF6 Medicare refund processed by OSC. These codes do not adjust gross or net pay. The codes are for Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsNorth Shore Central School District – Fuel Inventory (2017M-89)
… showing the total gallons dispensed to date, officials do not have sufficient information to ensure that the log is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Binghamton – City Operations (2015M-280)
… have established a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to help offset the cost of sewer debt issued. Key Recommendations … establishment of a sewer capital assessment fee to help offset the sewer debt. … City of Binghamton City Operations …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, … payroll mobility and real estate taxes, which could offset increased revenue from fares and tolls. Congestion …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTuckahoe Common School District – Purchasing (2013M-158)
… purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel follow …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Maine-Endwell Central School District – Financial Condition (2013M-49)
… tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49