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Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… three of the five Commissioners did not comply with NYS Town Law (Town Law) Section 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had also not completed any formal training related to her position. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Monsey Fire District – Audit Follow-Up (2020M-62-F)
… the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fAccounts Payable Advisory No. 20
… Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable module to facilitate OSC’s … in SFS must continue to retain hard copy originals as the documents of record unless certified to dispose of the … If a Business Unit decides to attach supporting documents to accounts payable vouchers, it must establish a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraCity of Yonkers – Budget Review (B6-15-16)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's … of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… the New York State & Local Retirement System. Magistrate Judge Paige J. Gossett presided at the hearing. "Mr. …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentAspire of Western New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … education services for children between the ages of three and five years. Pursuant to the State Education Law, … The costs included $5,262 in consultant services and $2,239 in various other-than-personal-service costs such …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1118
… Transportation Benefit Program CUNY Pre-Tax and After-Tax Transit Benefit CUNY Transit Benefit Transportation Spending Account Program. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Transportation Benefit Program CUNY Pre-Tax and After-Tax Transit Benefit CUNY Transit Benefit Transportation Spending Account Program. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… was first issued in 2011 to support implementation of the State Financial System SFS in 2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the … five-member Board of Directors, reported a total of 67 active projects which received approximately $12.5 million …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive … with the rules and regulations prescribed by the U.S. Department of Housing and Urban Development (HUD). The Authority’s 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorXIX.1 Overview – XIX. Project Costing (PCIP)
… ID to represent the project and the Project Costing module to associate the project to the grant. This capability … project data by requiring the use of SFS’ Project Costing Module to establish, and transact against, individual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell … The purpose of our audit was to examine the Companys internal controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … the Village received over $642,000 in non-recurring revenue without which the fund balance deficit would have … to be financed without relying on non-recurring revenue sources. Conduct a thorough and deliberate audit of all …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… to examine the Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May … capital plan to construct a new Town Hall/highway garage at an estimated cost of $602,620. Construction began … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, … DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. “Since implementing the … Thomas P DiNapoli today announced fiscal stress rankings for several upstate cities With todays announcement DiNapolis …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesComptroller DiNapoli Releases School District Audits
… the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance continued to consistently exceed the 4 percent limit by an annual … and accurately reported as teacher center costs. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-audits