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Examination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation … Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsVillage of Silver Springs – Water Accountability and Billing (2015M-139)
… of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139DiNapoli: School District Tax Levy Cap at 2%
… said. “School district and municipal officials will have to deliver services efficiently as they face the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… of people, it is unacceptable that New Yorkers should have to worry about false inspections or hazardous … One of these inspectors, who also falsely signed off on inspections before they had been performed, was terminated … and noted at the other, but the non-DOB inspector didn’t have the right tool to measure the cable thickness which …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedWeedsport Central School District – Procurement and Claims Audit (2021M-199)
… service providers. District officials paid $687,418 to two professional service providers without entering into a … and have initiated or indicated they planned to initiate corrective action. … Determine whether claims had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… significant capital projects. Town officials disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to determine whether Authority officials procured goods and services in accordance with the procurement policy and … and protected against unauthorized use, access and loss for the period April 1, 2016 through July 18, 2017. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyDivision of Housing and Community Renewal Bulletin No. DH-137
… but is not included in the calculation of overtime. Tax Information: These monies are taxable income subject to … Form W-2. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… the fields that are mandatory and must be populated on the header level of expense reports in the Statewide … and Office of the State Comptroller. The mandatory fields on the header level are business purpose, report description, … is in an incorrect format. For additional instruction on this topic, visit job aid “JAA-EDA205-002 Performing a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District … officials also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not … Board. TCIDA officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalState Agencies Bulletin No. 2253
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and April 2024 Arbitration Eligible (BU01) and … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2023 Payment Effective Date 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationHomeless Outreach Program at the Long Island Rail Road
… carrying an average of 301,000 customers each weekday on 735 daily trains. As of August 2018, the LIRR had 124 … inaccuracies and was not complete, and the LIRR did not have a process in place to verify data. In fact, LIRR officials did not even have access to the MTA system used by vendors to report the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… during the first half of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the January to June period from 2010 to 2019 during the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State … Comptroller’s (OSC) audits often identify opportunities for improving operations and governance. They can also … report summarizes the position of your local government or school concerning our draft findings and recommendations. Our …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Determine whether the Nassau County (County) Weights and Measures Division (Division) completed required testing … 16 of the New York State Agriculture and Markets Law (AML).In addition, although the Division had a price accuracy … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m