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Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… schools, and transportation, the Family Homeless and Eviction Prevention Supplement Program, and overtime. The …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesApplying for Previous or Military Service Credit – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1509/applying-previous-or-military-service-creditHispanic Heritage Month Reception
… prominent members of the Latino community. This year's reception will include a fireside chat with the Comptroller … at the Port Authority of New York and New Jersey. The live stream of the event has ended, but the replay of the event is …
https://www.osc.ny.gov/events/hispanic-heritage-monthMiddlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135State Agencies Bulletin No. 2273
… efficiency of AC230 processing and ensure accuracy of W-2 reporting for 2024, agencies must submit AC230s to OSC in … be turned over to the Office of Unclaimed Funds in April 2025. Outreach to employees with uncashed paychecks issued in … an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers overpayments for 2024, returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksCost-Saving Ideas: Managing Workers' Compensation Costs
… State Insurance Fund Become self-insured as authorized by the Workers' Compensation Law Participate in a county … your bill to assess the accuracy of your employees' job classifications and the apportionment of their gross wages and salaries to those job classifications. If you participate in the State Insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsXII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement … to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… Restraint of Trade and Competition in violation of General Business Law §§ 340 and 341, also known as a violation of New … Brian McDonald of the Attorney General’s Public Integrity Bureau are prosecuting the case. The Public Integrity Bureau is led by Bureau Chief Daniel Cort and Deputy Bureau …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingAvoca Central School District – Payroll (2025M-14)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials accurately pay … July 1, 2022 – January 28, 2025 Understanding the Program School district officials should establish an effective … The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Parkland Alienation (2014-MS-5)
… the setting aside of an amount equal to the appraised fair market value of the lands being alienated for the purchase of … municipalities did not take steps to determine the fair market value of the parklands alienated or the replacement … in accordance with the legislation. Ensure that a fair market value assessment is conducted when appropriate. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5DiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … System for the school fiscal year (SY) ending June 30, 2025, up from 22 districts in fiscal stress the prior year. … significant financial support,” DiNapoli said. “With much of the relief funding having been spent, the number of school …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… the private vendor to determine if a more competitive rate is available; and Establish a contract between the authority …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… we found OGS had relied on one capital project, Sheridan Avenue Project (SAP), to provide the majority of its energy …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followDo Not Call Enforcement Efforts (Follow-Up)
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … by State residents had more than doubled since 2014, the number of cases referred to counsel for further action …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Lakeville Number 2 Fire District (District) as well as the South Lima Fire Protection District as contracted by the … have online access to review the Department Treasurer’s records, they do not do so. The Board does not review any of … audit or cause to be audited any of the Treasurers’ records. The Board members had not adopted financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial