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Town of Schuyler Falls – Host Fee Payments (2026M-26)
… The Clinton County (County) Landfill (landfill) is located in the Town and is operated by a waste management company … the corporation did not accurately calculate payments in accordance with the terms of the host agreements. As a … as of January 31, 2026, the Town had not received $329,588 in host fees that it was entitled to. Because officials did …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October … in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), … The purpose of our review was to assess the Upper Jay Fire Districts District progress as of October 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fTown of Danby – Audit Follow-Up (2022M-127-F)
… and generating financial reports. The Town has an elected Highway Superintendent (Superintendent) who is responsible for overseeing all highway department operations. The elected Town Clerk (Clerk) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor did not … Records and Reports 2019M189 released in January 2020 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November … The purpose of our review was to assess the Quaker Street …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… reports to the Board did not include all Company activity. In addition, the Board generally did not review bank … risk of theft, waste and abuse of Company resources. In addition, the Board generally did not review the Company’s … all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the funds for inappropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal & School Audits
… statements, canceled check images and bank reconciliations for any accounts to monitor financial operations. Therefore, … company’s financial operations were adequately accounted for, recorded and reported. As a result, the company had an … that has remained in the hands of the county treasurer for a period of three years, together with all accumulated …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… independently. Consolidation, efficiency, and savings in this area was promised years ago, but has yet to be fully … Function went into effect Oct. 2021. There are four units in MTA’s Procurement Function: Procurement Operations (PO), … As of May 2022, MTA had approximately 1,050 employees in Procurement Function, with one Chief Procurement Officer …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyAvoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject … or contradictory provisions, or are contradictory to plan requirements or New York State law, will be rejected. …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… policies or enforce the limited financial provisions in the bylaws. They also did not adequately segregate … and receipts. Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department … the funds were used for appropriate Department purposes. In addition, the Department officers did not file the 2023 or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… period. The current Treasurer was elected to the position in April 2025. From January 1, 2024, through March 31, 2025, … to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and controls over cash collections and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… operations, enforce the limited financial provisions in the Company’s bylaws, or adopt adequately detailed written … could go undetected and uncorrected, which could result in theft, waste and abuse of Company resources. The Treasurer … revenue collections (50 percent) totaling $9,849. In addition, although we determined that 21 check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… use purchase orders to make all purchases. The purchase order authorizes the vendor to provide goods or services at a … in a law or contract. In addition, the purchase order establishes the encumbrance and liquidates the … vendor for goods or services provided based on a purchase order, the Business Unit must create and process a voucher …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderXII.5.D Selecting the Appropriate Location – XII. Expenditures
… on the default location. Instead, they must review and pick an appropriate Location for each transaction, as the … the same as relying on the default. See Chapter X, Section 4.D – Location of this Guide for additional information about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Comptroller DiNapoli Releases School District Audits
… cost benefit analysis to support it is not cost-effective. In addition, district officials did not establish Medicaid … 2013 and 2020 also had active network user accounts. In addition, auditors found nine generic accounts last used … district officials did not properly manage fund balance in accordance with statute. The board and district officials …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… Eric T. Schneiderman, and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of … scheduled to plead guilty to state charges at 12:30 p.m. in Albany County Court. Appearing in federal court before Senior United States District Judge …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… with information on scheduling the creation of vouchers in the Accounts Payable module for leases utilizing the SFS … of lease vouchers via the Real Estate Module results in faster and more accurate payment processing by the … The use of the Real Estate module is being implemented in a phased approach, beginning with The Office of General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersDiNapoli: 529 College Savings Program Lowers Fees
… and state taxes as long as the funds are used to pay for expenses at an eligible post-secondary institution. New … Advisor-Guided Plan has different investments, fees and expenses as well as financial advisor compensation. DiNapoli … This includes investment objectives, risks, charges, expenses, and other information. Find out how your government …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees