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Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… 155 (70 percent) totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 … Ensure all claims are audited, and have documented approval prior to payment and adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialState Comptroller DiNapoli Releases Municipal and School Audits
… 435 devices, complete descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. … determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Harford Fire District – Records and Reports (2016M-170)
… did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Yates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County officials … Our objective was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… companies and received the following support: Nisource Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers … 2016 J.M. Smucker Co. Centerpoint Energy Coca Cola Enterprises Raytheon Union Pacific Waste Management 2015 Dean …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Access Controls and Vulnerability Management Over Critical Systems
… unauthorized access to its system and data. Due to the confidential nature of our audit findings, we communicated … these findings with seven recommendations in a separate, confidential report to BPCA officials for their review and … Implement the recommendations included in our confidential draft report. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsAccounts Payable Advisory No. 52
… discounts vendors may offer. Prior to certifying a claim for payment for goods and services, agency staff must confirm the agency … act of acceptance, receivers must enter receipts in SFS for purchases from preferred sources, centralized contracts, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Cohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Local Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfState Agencies Bulletin No. 298
… all involuntary and voluntary deductions and required tax withholdings are taken. Affected Employees Employees … each pay cycle that will start, change or cancel the deduction. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Town of North East – Internal Controls Over Information Technology (2013M-31)
… The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board is comprised of four Board members and the Supervisor. The Town’s budget for the 2012 fiscal … agreement with one of the Town’s IT service providers and cannot be assured the Town is receiving IT services that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of … Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationState Comptroller DiNapoli Releases Municipal Audits
… defendants failed to appear in court. Over 230 Vehicle and Traffic Law (VTL) cases from 2011 through June 2016 remained … the town's long-term priorities. Town of Hartford – Online Banking and Information Security (Washington County) … The board has not established adequate procedures for online banking or the security of electronic information. In …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Ravena-Coeymans-Selkirk Community Library , Rockland County and Town of Saugerties . “In today’s fiscal climate, … Village of Brookville – Board Oversight (Nassau County) The board accumulated unexpended surplus funds … justice. Village of Canajoharie – Procurement (Montgomery County) Village officials made nine purchases totaling …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… less than 1,200 grams at birth (approximately 2.64 pounds). The supplemental low birth weight kick payments are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from … and software systems that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport … controls are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesOpinion 88-8
… also the president and chief stockholder of an automotive dealership would have a conflict of interest if fire district … You ask if a fire district may engage a local automotive dealership to service its vehicles if a member of the board … is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any …
https://www.osc.ny.gov/legal-opinions/opinion-88-8County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… acquisition, COIDA officials learned that a large-scale timber operation would be the only type of local industry …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaState Agencies Bulletin No. 2048
… in calendar year 2021 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checks