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Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Audit Area The Board must provide oversight to help ensure financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect … monitor financial operations. Therefore, the Board did not have the necessary information to help it ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Midway Fire District – Claims Auditing (2025M-143)
… are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in … deliberate audit of claims before directing the Treasurer to pay them. The District made 695 disbursements totaling … included seven charges totaling $1,728 which did not have an itemized invoice or receipt. Although officials could …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsDiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, … accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted with caring for …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a Village vehicle which, as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of New Windsor – Information Technology (2020M-137)
… did not: Provide employees with cybersecurity training. Have a disaster recovery plan. Ensure online banking … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hauppauge Union Free School District – Leave Accruals (2022M-150)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Village of Warsaw – Justice Court Operations (2021M-214)
… accurate bail records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Village of Arkport – Water Fund Financial Operations (2020M-45)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Hyde Park Central School District - Fixed Assets (2019M-103)
… for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording … records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mRocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … appropriating unneeded fund balance. District officials have not established a formal plan stating how much would be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial … for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card usage. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine … York State General Municipal Law Article 18 as they relate to conflicts of interest. Improve oversight of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194State Comptroller DiNapoli Releases School Audit
… timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … miss this learning opportunity and district officials have little assurance that ECA funds are adequately …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditFire District Information: Fire District Training Providers
… offered: Association of Fire Districts of the State of New York Contact: Cathy DeLuca, Event Coordinator (518) 275-6585 … Simeone (845) 357-2660 ext. 100 [email protected] 139 Lafayette Avenue, P.O. Box 177 Suffern, NY 10901 Course Certified …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersState Comptroller DiNapoli Releases Municipal & School Audits
… original asset list and 18 assets worth $25,022 did not have asset tags, as required. Twenty-five disposed assets … As a result, the district levied more taxes than needed to fund operations. The board and district officials … taxpayers, and the district levied more taxes than needed to fund operations. The board overestimated appropriations …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1869
… NTAX723 which addresses mismatches between an employee’s home address and New York City (NYC) taxation. Affected … counties within New York City. As a result, an employee’s address, not the Local Tax Data page, determines whether …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataState Agencies Bulletin No. 1939
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the October 2021 increase to the Security Services Hazardous Duty Pay annual amount, … Services Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU01 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01