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Geneseo Central School District – IT Asset Management (S9-22-11)
… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Central Valley Central School District – IT Asset Management (S9-22-7)
… audit schools statewide IT asset management central valley …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of … Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four without recorded costs) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Pine Bush Central School District – IT Asset Management (S9-22-21)
… to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… Department (Department) officials ensured that financial activities were properly recorded and supported. Key … Department officials did not ensure that financial activities were properly recorded and supported. As a result, … Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Village of Middleburgh – Fiscal Operations (2013M-10)
… they were required to annually audit the Clerk-Treasurer’s records and reports, and therefore, did not audit any of the Clerk-Treasurer’s receipt or disbursement records. They have allowed the Clerk-Treasurer and Deputy to … work they perform. Key Recommendations Audit the financial records of the Clerk-Treasurer, at least annually, to verify …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… by an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth services and fire protection services to its residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … and customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate because …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… activities and documentation for the daily lottery account. Key Recommendations Verify that disbursements are … manages the financial activities of the daily lottery account, retaining all ticket stubs sold and maintaining …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… are changes to the AIM program. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined … and AIM-Related payments: Chapter 59 of the Laws of 2019 [pdf] Chapter 55 of the Laws of 2020 [pdf] Chapter 55 of the … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaPublic Safety – 2022 Financial Condition Report
… dropped 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in 2020); Larceny (down 1.3 percent); and Motor vehicle theft (rising for the … which include: 44 State correctional facilities (down from 50 following the closure of six State Department of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … Units should ensure no payment of state funds are issued to those individuals or organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York State Comptroller Thomas P. … and Borough Park in Brooklyn. District Attorney Brown said, "The betrayal of the public trust by this … in partnership with Queens County District Attorney Brown, this offender has been brought to justice and millions …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeState Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … for a combined maximum contribution limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure … in accordance with the current year Agency Submission Schedule . The effective date, labeled as the Deduction Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… DiNapoli’s office have resulted in the arrest of more than 80 individuals and the restitution and fines of $15 million. For a copy of the Comptroller’s audit of the town of Rosendale, …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsOpinion 89-60
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Building Inspector (engaged in private business of performing … GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), (c): Although a building inspector engaged in the private business of … receipt of your letter concerning the propriety of a town building inspector also engaging in the business of providing …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Challenging a Determination – Regional State Park Police Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determination