Search
City of Corning – Foreign Fire Insurance Funds (2017M-143)
… the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through June 23, 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Hudson City School District – Audit Follow-Up (2010M-142-F)
… members. The District’s 2012-13 budget was over $41.5 million. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… the Federal Bureau of Investigation ("FBI"), and George P. Beach II, Superintendent of the New York State Police, announced today the arrest and guilty plea of Robert Gerardi, the … 2 ("Putnam Engine and Hose"), a unit of the Port Chester Volunteer Fire Department, for embezzlement of more than …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Retirement System $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping … Shirley, was sentenced to execute a confession of judgment for the full restitution in Nassau County District Court Part 9P for his conviction of the crime of permitting falsification …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedState Agencies Bulletin No. 1745
… Affected Employees All NYSLRS Reportable Employees and New York State employees who are enrolled in the New York … Agencies must enter the employee’s SSN and DOB upon every transfer/hire transaction, and verify the information is … Plans page in PayServ, as well as transactions to update loan and arrears data in the General Deductions page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds … and work alongside State Comptroller DiNapoli to make this initiative a reality for New Yorkers,” Sepúlveda … in a timely manner without unnecessary red tape. Thank you to State Comptroller DiNapoli for your partnership on …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) under … On June 9, 2014, the LDC claimed the remaining $48,750.00 of the contract amount. To receive the second claim, the LDC …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Adams – Justice Court Operations (2020M-163)
… Justice’s bank account. Perform a thorough, complete and independent annual audit of the Court’s records or retain an independent public accountant to perform the audit. Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Niagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Village of Argyle – Water Billing and Collections (2023M-148)
… did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt the water … charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Broome County – Financial Condition (2017M-187)
… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Hudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Orangetown – Overtime (2017M-48)
… 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately … and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not … disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Elmira Heights Central School District – Financial Condition (2014M-76)
Elmira Heights Central School District Financial Condition 2014M76
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Port Dickinson – Financial Condition (2014M-154)
Village of Port Dickinson Financial Condition 2014M154
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … approximately $1.1 million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of German Flatts – Fiscal Stress (2015M-217)
… a population of approximately 13,000. The Town is governed by a five-member Town Board. Budgeted appropriations for 2015 … to be maintained. The town-wide general fund relied on revenue anticipation notes (RAN) to fund operations. The … the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to finance Town operations. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Norwich City School District - Fund Balance Management (2018M-198)
… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … District ended 2017-18 with a $1.2 million unassigned fund balance deficit. Ineffectively budgeted each year for various …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Industrial Development Agency Information
Industrial Development Agency Information
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-information