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State Comptroller DiNapoli Releases Audits
… is responsible for maintaining Active Directory domains on behalf of the State’s Executive agencies. Because Active …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsMonitoring of Homeless Data
… access data in their respective HMISs. Key Findings OTDA does not have access to the client-level data collected in …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataTown of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Understanding the Audit Process
… Shared Commitment The audit process can be a trying time for an organization. We strive to minimize the disruption. …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments … Local governments, citizens and the Office of the New York State Comptroller (OSC) play important roles in the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… fire protection services to the Town. The Company’s administrative Board comprises seven members and decision …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization … use of reserve funding sources for capital projects are in compliance with applicable statutes and regulations. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were … protection services. Key Findings The Department’s bylaws do not specifically detail the Board’s responsibilities and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 1701
… Dates All 2019 paychecks Eligibility Criteria Employees with a regular work schedule of 20 or more hours per week are … after 26 consecutive weeks of employment. Employees with a regular work schedule of less than 20 hours per week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1701-2019-rate-new-york-state-paid-family-leave-programTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are recorded and …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… of Directors, provides 13,500 customers within the County with water and sewer services. Budgeted appropriations for … account adjustments. Officials have not provided employees with cybersecurity awareness training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was … totaled $118,776. Key Findings The Board and Directors do not receive formal, detailed reports of cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263State Agencies Bulletin No. 1585
… Purpose To inform agency payroll officers of the new procedure for notifying their … to the Workers’ Compensation Mailbox. … To inform agency payroll officers of the new procedure for notifying their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 1566
… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirement