Search
Comptroller DiNapoli Releases State Audits
… areas. Department of Transportation: Performance Based Bus Safety Program (2015-S-71) In October 2013, DOT began to implement the bus safety program by revising its bus inspection program to focus less on high-performing …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s financial … the LLC’s principal owner to provide services similar to what the LLC had previously provided. District officials did … Key Recommendations Ensure that District official do not participate in the process of awarding contracts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still active as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andOpinion 89-28
… the allocation may be "on a ratio of full valuations of real property, or on the basis of the amount of services …
https://www.osc.ny.gov/legal-opinions/opinion-89-28East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… action. Of the five audit recommendations from the 2013 report, one recommendation was fully implemented, one was … implemented. Of the 11 audit recommendations from the 2011 report, one recommendation was fully implemented, seven were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fOpinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer … also referred to as a referendum on petition (see 50 NY Jur 2d §720), may be generally described as a referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… did not verify businesses’ self-reported job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were not met. Six businesses … self-reported they did not meet job creation and retention goals by a total of 24 jobs and seven businesses …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingTown of Patterson – Justice Court Operations (2020M-63)
… [ read complete report - pdf] Audit Objective Determine whether the Town of … and deposited fines and fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Sherburne-Earlville Central School District – Financial Management (2024M-61)
… [read complete report – pdf] Audit Objective Determine whether the … did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding … the District’s seven reserves. Recommendations The audit report includes four recommendations to help the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… by New York State General Municipal Law (GML) Section 209-ee. Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… [read complete report – pdf] Audit Objective Determine whether the Town of … 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law … been identified and corrected. Recommendations The audit report includes nine recommendations that can help improve …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… no larger than one half inch. 11 components at the Airport, such as accessible parking spaces with marked access …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… [read complete report – pdf] Audit Objective Determine whether the Wallace … and members as required, and did not have a system for recording all receipts and disbursements. The President … and members improve the weaknesses identified in this report. Department officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to … Assess whether City of New Rochelle City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Trail System, a network that provides physical and visual access to the Hudson River where possible, from New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsState Agencies Bulletin No. 1944
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with … Dates Effective immediately. OSC Actions OSC will report the value of personal use of an employer-provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedUnified Court System Bulletin No. UCS-176
… Pursuant to Internal Revenue Code Section 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. Therefore, the value of this benefit will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Molson Coors Agrees to Disclose Political Spending
… The New York State Common Retirement Fund (Fund) has reached an agreement with … the public with respect to an election or referendum. NYS Common Retirement Fund’s Political Spending and Lobbying … Corp., Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingOptional Service Credit Purchase Payments – Enhanced Reporting
… to pay through payroll deductions, you will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification will provide a link to the Loan/SCP Deductions … Choose your location code. Click the “Loan/SCP Deduction Notification” link. Then, on the Loan/SCP Deduction page, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-payments