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Town of Homer – Non-Payroll Disbursements (2023M-63)
… duties or implement adequate compensating controls. Review bank reconciliations, bank statements and canceled check images to ensure bank …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Administration of Self-Insured Workers’ Compensation Plans
… with the Law. Key Findings We found that there is room for improvement in how the MTA’s three self-insured agencies … administers its own plan and uses its own procedures for processing claims, and the MTA does not monitor the … were penalized 547 times by the WCB, totaling $576,030, for violations of the Law, including late payments, late …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key … to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Police Bulletin No. SP-246
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police Expertise Pay, and to provide agency instructions for … Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 represented by NYSPIA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitTown of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials … July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Oversight of Select High-Technology Projects (Follow-Up)
… financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) … of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Volunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersTown of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning … 1, 2013 through October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of … The purpose of our audit was to assess the Boards financial planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Administration of the Article 8-A Loan Program
… whether the loans awarded by New York City’s Department of Housing Preservation and Development (HPD) under the Article 8-A Program are being … loan recipients are complying with the requirements of their loans with respect to correcting violations and … whether the loans awarded by New York Citys Department of Housing Preservation and Development HPD under the Article …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programTown of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection procedures for the period January 1, 2015 … The purpose of our audit was to review the Towns water rent billing and collection procedures for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Otsego – Financial Condition (2013M-307)
… and adoption for the period January 1, 2012 through August 20, 2013. Background The Town of Otsego is located in Otsego … and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307DiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland Security … Schenectady and Schuyler; cities including New York, Buffalo, Yonkers, Long Beach and Olean; towns including … Cybercrimes, including phishing remain on a troubling rise and reach far beyond New York. Between 2019 and 2020, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing … their money is being spent appropriately and effectively.” Village of Endicott – Budget Review (Broome County) The … today announced his office completed audits of the Village of Endicott Village of Hempstead City of Lackawanna …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, … The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is governed by an … of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing plan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Audits of Local Governments: About Our Audits
… States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Police Bulletin No. SP-260
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Dates: The 2025 State Police Holiday Bonus Payment is effective on 11/01/2025, end dated on 10/31/2026, and will be processed in a separate check (there is not a Direct Deposit option for this payment) in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-police