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Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 2,635, town officials budgeted a total of $2.6 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… policies or enforce the limited financial provisions in the bylaws. They also did not adequately segregate … and receipts. Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department … the funds were used for appropriate Department purposes. In addition, the Department officers did not file the 2023 or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Fremont Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29North Brookfield Fire District – Board Oversight (2026M-2)
… Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … 2016 through 2024 Annual Financial Report (AFR) filings as of December 18, 2025. Understanding the Audit Area The Board, … being responsible for the general management and control of the District’s financial operations, must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, the Supervisor … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek … audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town board and … possible for taxpayers, while also preventing conflicts of interest and maintaining public trust. Competitive …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal … complies with legal requirements, protects public funds and maintains transparency and public trust. The village board also should take … of Fredonia Village routinely monitor financial operations and take appropriate actions to maintain the Villages fiscal …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149City of Buffalo – Budget Review (B26-1-5)
… Compact agreement. The proposed 2026-27 budget does not account for potential increases resulting from impending …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… Period January 1, 2024 – December 16, 2025. We extended the audit period back to January 1, 2022, to review the … involved in fundraising activities are responsible for accounting for and remitting all money received to the … for recording and depositing cash and preparing bank reconciliations and fundraising reports. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 844, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Board members did not maintain supporting documentation for the audit work performed or identify cash receipts and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Union – Transparency of Fiscal Activities (S9-25-40)
… Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did … To help promote transparency, a town board should provide for a thorough and sufficiently detailed audit of the town’s … of 56,138, Town officials budgeted a total of $20 million for the general fund and highway fund appropriations in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Fine Fire District – Audit Follow-Up (2023M-81-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, … The purpose of our review was to assess the Fine Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… of Review The purpose of our review was to assess the Theresa Fire District’s (District) progress, as of November … in implementing our recommendations in the audit report Theresa Fire District – Board Oversight and Financial … Background The District, located in the Town of Theresa in Jefferson County, is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Tompkins Fire District’s … The purpose of our review was to assess the Town of Tompkins Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fTown of Schuyler Falls – Host Fee Payments (2026M-26)
… Did the Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments are intended to compensate municipalities … (corporation). As of January 31, 2026, the Town received host fee payments from the corporation totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26State Agencies Bulletin No. 2239
… are missing from the employee’s Suspense Page (PayServ>Main Menu>Benefits>Enroll in Benefits>Suspense Page) Verify … date from their ORP/VDC Savings Plans page (PayServ>Main Menu>Benefits>Enroll in Benefits>Savings Plans). This is … milestone dates. The Employee History Inquiry (PayServ>Main Menu>Workforce Administration>Administer Job Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … Comptroller OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students … staff and too few have services readily available—and that DOE provides little oversight to ensure students receive the … to developing their awareness and resilience. “While DOE has shown a willingness to confront these issues, many of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli Appoints Top Retirement System Staff
New York State Comptroller Thomas P DiNapoli has named Colleen Crawford Gardner as Executive Deputy Comptroller and Melanie Whinnery as Deputy Comptroller of the New York State and Local Retirement System NYSLRS
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… more than 650 providers that operate private facilities. For the period April 1, 2015 through Jan. 9, 2019, a sample … auditors found that facilities have established practices for notifying qualified persons within 24 hours of initial … auditors also sought information from the Justice Center for the Protection of People with Special Needs (Center), …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilities