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Jefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160State Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . Affected Employees All … System or extracting data from PayServ containing Chart of Accounts criteria. Payroll representatives receiving this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideLife Changes: A Guide for Retirees
Retirees this guide will help you understand your benefit payments the services we offer and what information you need to keep up-to-date.
https://www.osc.ny.gov/files/retirement/publications/pdf/1705-guide-for-retirees.pdfMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… [read complete report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire … budgeted payroll of $510,000. Audit Summary The Board did not pay ALS employees only the amounts to which they were … The Board did not pay ALS employees only the amounts to which they were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli: Tax Cap Set at 2% in 2023
… been since the tax cap was first implemented and more than triple the 2.3% inflation factor from the prior year. Chart …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… the former treasurer of the Durhamville Fire Department, Kimberly Simchik, pleaded guilty to stealing over $92,000 … $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly Simchik diverted fire department resources to … the former treasurer of the Durhamville Fire Department Kimberly Simchik pleaded guilty to stealing over $92000 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … Board of Cooperative Educational Services (BOCES) is an association of 16 component school … $48.5 million. Key Finding Officials obtained food pricing for participating districts at the lowest …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfOversight of the STEM Incentive Program
… to July 23, 2018. Background HESC administers 27 State scholarship and loan forgiveness programs (including the … financial aid options. The Program provides a full tuition scholarship to State high school graduates who pursue a STEM …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfSecurity Over Critical Information Systems
… steps to secure its critical systems, such as completing a full data classification process and adopting adequate … and procedures. The Department could also improve certain technical controls over its critical systems. Key … recommendations detailed during the audit to strengthen technical controls over critical systems. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsAudits of Local Governments: The Audit Process
… can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process … Action Plans and Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and New … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-citySubmitting Payments for NYSLRS Members – Enhanced Reporting
… when the account will be debited. You can mail the form (address is on the form) or complete and scan the form and … you designate on your authorization form. If you need to change your bank account or email address, you must submit another Electronic Debit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… choices, it should be transparent over what spending can and cannot be adjusted,” DiNapoli said. “While the city’s … operational challenges. The city is limited in where it can make adjustments, and all stakeholders will benefit if it … Medicaid, debt service, public assistance and other legally or contractually-required payments. Nondiscretionary …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesAddiction Support Services During Emergencies (Follow-Up)
… certifies providers to operate over 1,700 substance use disorder and problem gambling treatment and prevention … 6 months and 3 years, at which time recertification is required. OASAS conducts unannounced recertification … all OASAS-certified providers should use eFINDS to monitor where a patient gets evacuated from and relocated to. The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-follow