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New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address

… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past few years, the state’s … scandals demonstrate it’s time for New York State to build a new foundation of public trust by enacting campaign …

https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-address

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s … with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Village of Richfield Springs – Justice Court (S9-14-1)

… offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of … Key Recommendations Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

State Agencies Bulletin No. 300

… agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. … each year. Copies of the forms may be obtained from IRS. Social Security- Medicare Deductions The 2002 Social Security tax will be calculated at 6.2% on the first …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-credits

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

… fund balances to the Board. File the Town’s 2021 or 2023 Annual Financial Reports (AFRs), as required by New York State General Municipal Law (GML) Section 30. In …

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

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings … whether the Seneca County County Department of Weights and Measures Department completed required testing of all …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2

Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … in place for addressing consumer complaints and performing price accuracy tests. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3

Lewis County – Purchase Cards (2024M-41)

… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… and members as required, and did not have a system for recording all receipts and disbursements. The President …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Uncollected Penalties (Follow-Up)

… 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July 31, 2013 and covered the … pursues and collects outstanding penalties. During the initial audit, we found that outstanding accounts routinely …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow

Onondaga County – Court and Trust Funds (2025-C&T-3)

… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …

https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3

Chenango County – Court and Trust Funds (2025-C&T-2)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Chittenango Central School District – Information Technology (2023M-155)

… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Oneida County – Court and Trust Funds (2023-C&T-3)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3

Tioga County – Court and Trust Funds (2023-C&T-1)

… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …

https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

Village of Rhinebeck – Water Fees (2013M-311)

… accounting system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key … the Clerk’s water account adjustments. Annually audit, or cause to be audited, the Treasurer’s financial records. …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and