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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… was sentenced to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the … Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to grand … visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since taking office in 2007, DiNapoli has …
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
… two charter schools (collectively referred to as schools in this report) used their financial resources to develop, … safety plans and building-level emergency response plans in compliance with the New York State Safe Schools Against … the required training. We communicated our audit results on the schools’ district-wide safety plans and building-level …
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
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Village of Richmondville – Disbursements (2012M-178)
… made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … that someone outside of the payroll process verifies that all employees are paid at documented Board-approved pay rates … the Clerk-Treasurer and her two Deputies cannot perform all functions within the financial software for non-payroll …
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)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Olive – Claims Processing and Information Technology (2012M-223)
… or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Milford – Financial Condition (2013M-355)
… of Audit The purpose of our audit was to assess the Town’s financial condition for the period January 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an … the Town Supervisor and four Board members. The Town’s 2014 budget totaled $1.2 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… duties were not segregated because the Justices performed all duties including handling of cash receipts. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is … in processing and subsequent filing of claims as public records. The combination of original invoices, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which is governed by an elected five-member Town Board, maintains a Justice … books and records or engage the services of an independent public accountant to do so. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… expenses unless stipulated by agreement. Ensure that all employees receiving dependent care reimbursements are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBeacon City School District – Claims Auditing (2016M-20)
… through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess … before approving the claim for payment. … Beacon City School District Claims Auditing 2016M20 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20County of Putnam – Recreation and Golf Course Collections (2024M-50)
… report – pdf] Audit Objective Determine whether Putnam County (County) Parks and Recreation Department (Department) and … issue raised in their response. … Determine whether Putnam County County Parks and Recreation Department Department and …
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
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetStraight Talk About Financial Planning For Your Retirement
… receiving Social Security benefits and do not yet have an online account. You can view your statement online anytime or you can request that a statement be mailed …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementState Agencies Bulletin No. 1866
… of the employee name. Please do not submit the employee’s Social Security number, in part or whole. Depending upon … A correction to previously reported data on an employee’s Wage and Tax Statement (W-2). Only the affected W-2 boxes … of Forms W-2, 1099-Misc, Credit Letters and 1042-S. After the blackout period ends, the priority is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … financial reports. In addition, the town’s procedures for auditing claims were not in compliance with town law. … have not established formal policies or procedures for handling and recording cash receipts. Town of Kiantone – …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Drug Management and Disposal
… have had biological consequences (e.g., mutations of fish). On the other hand, unused drugs that are not disposed …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposal