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Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Windsor – Financial Management (2025M-24)
… did not include fund balance estimates with a breakdown by fund to assist officials in preparing and approving the … fund balance from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in the general fund … fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Opinion 93-8
… the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli Releases February State Cash Report
… by New York State Comptroller Thomas P. DiNapoli. March tax collections only have to grow less than one-percent to … thanks to financial settlements and personal income tax gains, provides an opportunity to move the state toward … public health costs as well as education. Year-to-date tax collections of $67.8 billion were $81 million over DOB’s …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportState Agencies Bulletin No. 2239
… breaks in service for ORP and VDC members (Plan Type 4Z) who appear on the weekly NBEN742A Control-D report - … panel in PayServ. The missing completion date(s) could prevent ORP/VDC members’ employee and employer … This is the date to begin recording the breaks in service. Do not include any breaks in service that occurred prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… said. “Our pension fund has long-supported climate aware strategies, and this expansion of our commitment offers a … “As a long-term investor we are very interested in strategies that manage risk, and there is no question that … and work to avoid environmental damage or harm to the communities in which they operate, are more likely to produce …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… records. DiNapoli recommends OCFS: Identify and implement strategies to improve county and VA compliance with …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightState Comptroller DiNapoli Releases School Audits
… the district’s recalculated unrestricted funds were about 11 percent of the appropriations in the 2015-16 budget. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… expenditures for 26 years. Unemployment reserve balance of about $400,000 is nearly 200 times the average unemployment …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsHeat and Hot Water Complaints
… (FY) 2018 and 2019 (July 1, 2017 through June 30, 2019). About the Program Residential building owners must ensure … As a result of this practice, HPD considered only about 236,000 of the 447,000 complaints to be unique. Key … days before HPD even confirmed the lack of service. Only about 7 percent of the inspections resulted in the issuance …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsOversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile … facilities to ensure they meet State regulations for the health and safety of juveniles and staff. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityProblem Gambling Treatment Program (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment Program 2018S39
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followPavilion Central School District – Claims Audit (2024M-108)
… demonstrating that the purchase was properly authorized by an appropriate department head and/or approved by the purchasing agent. 50 claims totaling $88,000 lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… with Board policies, were properly authorized, approved by the purchasing agent or approved for payment. 204 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Village of Skaneateles – Claims Auditing (2024M-68)
… totaling approximately $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… accessible ramps with handrails at the proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Alden – Town Clerk/Tax Collector (2024M-106)
… prevented the funds from being productively used by Town officials and taxpayers. The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, … by School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11