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Schuyler County – Court and Trust Funds (2021-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuyler-county-2021-ct-1.pdfRequest to Purchase Service Credit (Including any Military Service) (RS5042)
To request service credit for your public service before you became a member of NYSLRS, or to request credit for military service, NYSLRS members use RS5042.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5042.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job growth in the rest of the city’s economy, with annual salaries that … We’re proud that our Common Retirement Fund’s In-State Program has helped many new high-tech firms get off …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… non-profit agencies that place foster children are doing home visits and other critical functions required to protect … nonprofit agencies that place foster children are doing home visits and other critical functions required to protect …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… have been affected by the stronger dollar and weakened global economies, and after two years of job growth, the … refinancing bonds issued by the Sales Tax Asset Receivable Corp. The report also found that the Health and Hospitals …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityUnderstanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … Response: Auditee responds to the draft report (within 30 days) with its official position or factual differences; this written response is appended to and issued with the …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… funds. However, the annual report prepared by the Business Administrator does not include a summary statement. As a … the District. Key Recommendations Ensure that the Business Administrator includes a summary statement of the projected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… State tax receipts totaled $33.2 billion through the first quarter of State Fiscal Year … DiNapoli said. “Slowing employment and economic growth may present a challenge in the coming months, along with the … realized.” Personal income tax (PIT) receipts totaled $19.2 billion and were $66.3 million above DOB’s financial plan …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterOpinion 88-53
… for working vacations from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to … is not includable in the calculation of one year final average salary. You ask whether compensation paid to police … is includable in the calculation of one year final average salary under section 3029d of the Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-88-53DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Square, for conspiracy to commit honest services wire fraud in connection with a kickback scheme involving HUFSD … Dinkins. “It’s alleged this duo conspired together in this fraud scheme where Gardner procured millions of dollars in … 20 years’ imprisonment for the conspiracy to commit wire fraud charge. The charges in the indictment are merely …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeTravel Advisory No. 11
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.2 Employee Expense … New section References : Guide to Financial Operations Chapter XIII, Section 2 – Employee Expense Reimbursement …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsTown of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… (District) Board of Commissioners (Board) properly audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing … documentation indicating that the services outlined in the rental agreement were rendered. A claim totaling $17,812 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials … of services, periodically test backups, or provide IT security awareness training. As a result, Town officials … personal use, such as entertainment, news media, personal finance, email, shopping, travel, personal health and other …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61State Comptroller DiNapoli Releases State Audits
… Data Security (2016-S-27) The office has taken actions to comply with the federal requirements for securing … requirements. Two requirements were not applicable due to current practices at the office and modifications of … offenders overseen by the office received court orders to install Ignition Interlock Devices (IIDs), only 1,952 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2003
… of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsHispanic Heritage Month Reception
… available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the … in the Bronx . According to its findings, the Bronx was hit harder than any other borough by several measures, and … Bronx Borough President Ruben Diaz Jr. “While the pandemic hit our borough hard, we will come back strong and move …
https://www.osc.ny.gov/events/hispanic-heritage-monthLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year … years after the original release date. Data for individual local governments and school districts is available the day …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates