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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… budget status reports throughout the year, but did not address negative balances in budget line items. Therefore, … did not provide additional oversight as a compensating control to address the weaknesses associated with properly … should provide additional oversight as a compensating control. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107City of Rome – Internal Controls Over Capital Projects (2012M-248)
… of Audit The purpose of our audit was to determine whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population … City of Rome Internal Controls Over Capital Projects 2012M248 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Mamakating – Records and Reports (2015M-164)
… January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The Town’s … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Rochester City School District – Budget Review (B20-2-1)
… cost-savings and avoidance measures, including personnel layoffs, recently implemented by the Superintendent and Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Town of Harmony – Justice Court (2014M-004)
… internal controls over the Court’s financial operations for the period January 1, 2012 through December 24, 2013. … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions … The Justice could not provide us with any documentation for the other nine cases. Key Recommendations Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town … policies and procedures for cash receipts for the senior center or the Receiver of Taxes. The Board did not review the … audit period as a result of duplicate payments. The senior center had no formal methodology for determining the fair …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Gates Fire District – Audit Follow-Up (2024M-10-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … The purpose of our review was to assess the Gates Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was … Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… IDA’s project approval and monitoring. Background The IDA is an independent public benefit corporation established in … City of Poughkeepsie (City) and its inhabitants. The IDA is governed by a Board that included four members who were appointed by the City’s Common Council. The Board is responsible for reviewing and approving prospective …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … a one square mile area with approximately 1,200 homes and businesses. The District’s general fund expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Comptroller DiNapoli Releases Municipal Audits
… useful lives. Officials, however, have no long-term plans for funding equipment and infrastructure needs. Without … policy. Auditors determined the town may realize cost savings by reducing the thresholds for purchases requiring …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1683
… Purpose To notify agencies of the new Payroll Check Notification Report which shows the status of payroll … Immediately Payroll Notification Report The new Payroll Check Notification Report will be available to agency payroll … Bulletin Board. The report will include the following check information: Payee Name (Name the check is issued to) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportCUNY Bulletin No. CU-602
… Purpose To inform agencies of the changes to the TIAA Action Request (AC-1767) form … Action Request (AC-1767) form is used to request a waiver of the suspense period or an election date change for an … been added and should be completed by the Agency: Last 4 of SSN Hire Date Employee’s Signature Date (Date of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented … To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023. The audit determined that the Board of Fire Commissioners (Board) did not: Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of … in implementing our recommendations in the audit report South Butler Fire District – Board Oversight of Financial … The purpose of our review was to assess the South Butler Fire Districts District progress as of November …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fComptroller DiNapoli Releases Annual Review of MTA Finances
… on the MTA’s financial plan. “This is a critical moment for the MTA and for riders,” DiNapoli said. “As everyone agrees, the MTA … of nearly $1.4 billion, which exceeded the MTA’s initial forecast by more than one-third ($396 million). The MTA …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… their guilty pleas, from 1993 to 2013, Rapfogel served as head of Met Council, a New York State not-for-profit … Support Analyst KerryAnn Rodriguez and Supervising Analyst Brian Selfon of the Public Integrity Bureau, and Policy …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 89-27
… county by resolution may provide that county supervisors who take office after a certain date be required to … for health insurance coverage than those supervisors who were in office prior to such date, as long as the … county may, by resolution, provide that county supervisors who take office after a certain date be required to …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-52
… Law, §98-a. As your inquiry suggests, the only possible authorization for the Authority to invest its monies jointly … or municipalities, we note that there is currently legislation pending in the Legislature which would amend … with that Article (S.5288/A.10337). Our reference to this legislation should not be construed as a recommendation by …
https://www.osc.ny.gov/legal-opinions/opinion-92-52