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Town of Hempstead – Information Technology Access Controls (2021M-158)

… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … and those related to acceptable computer use, protection of PPSI, application and network controls, password security, … and indicated that they were in the process of implementing corrective action. … Determine whether Town …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

DiNapoli: Alexandria Clerk Charged In Theft of Town Fees

… grand larceny in the third degree in Clayton Town Court. Her misdeeds were uncovered in an audit and investigation by … as a public servant by allegedly pocketing fees paid by her neighbors,” DiNapoli said. “Hopefully, her arrest will deter others from such corruption. I thank …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… contract-related transactions in the Statewide Financial System (SFS) and obtaining OSC’s approval where needed. This … Signature Page Acknowledgement of Contractor’s Signature Contracting Procedures for the Fiscal Year End Contracts with … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Lake George – Records and Reports (2024M-82)

… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Catskill – Accounting Records and Reports (2024M-66)

… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

City of Rensselaer – Accounting Records and Reports (2023M-26)

… manner. Ensure accurate bank reconciliations are prepared on a monthly basis. Ensure monthly reports are provided …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … initiated corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Biography of the New York State Comptroller Thomas P. DiNapoli

… Thomas P DiNapoli is the 54th Comptroller of the State of New York …

https://www.osc.ny.gov/about/comptroller-biography

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… complete report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they used, …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total adjusted bank …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Oversight of Juvenile Detention Facilities (Outside New York City)

… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees … they meet State regulations for the health and safety of juveniles and staff. The audit covered the period from … public by promoting the safety, permanency, and well-being of our children, families, and communities. Toward this end, …

https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

State Agencies Bulletin No. 2129.2

… Amount and to Collect Overpayments Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the CSEA Non-Pensionable … automatic processing, but as a result of a retroactive job change which impacts the employee’s status from 08/02/2022 to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sum