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Elwood Union Free School District – Electronic Transfers (2014M-133)
… that two people from the District were involved in the processing of any of the electronic transactions. The … District funds are transferred, no later than the next business day. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Miller Place Fire District – Credit Cards (2024M-58)
… purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges totaling $40,198 were accompanied by …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed with OSC, as required by New York … and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Sherman Central School District – Claims Audit (2024M-92)
… she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. According to a District official, historically the Board appoints one of … approximately $91,000 were not sufficiently itemized. As a result, improper or unsupported claims may be paid and may …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Town of Alden – Town Clerk/Tax Collector (2024M-106)
… – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… ensured staff service fees were accurately calculated and paid in accordance with written agreements. Key … (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Tupper Lake Central School District – Records and Reports (2021M-14)
… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Newark Valley Central School District – Procurement (2022M-60)
… Audit Objective Determine whether Newark Valley Central School District (District) officials used a competitive … Determine whether Newark Valley Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Notification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter to employers when we receive an employee’s application for retirement. You will instead receive employee retirement information through Retirement Online … When NYSLRS receives a retirement application we notify their employer To receive …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsOpinion 2010-4
… that it is a fundamental principle that fire districts only have those powers expressly granted by statute or … private ambulance companies for prehospital treatment, but only if: (1) the fire district, as a part of a fire … as used in the General Municipal Law, to include only a county, town, city and village]). In contrast to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Contact Information
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https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 91-20
… contract with an ambulance service to provide service to supplement those services provided by the emergency rescue … contract with an ambulance service to provide service to supplement those services provided by the emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… is adequately monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment … held 93 registered contracts (140 locations) for single adult and adult family shelters with security budgets … is adequately monitoring the security expenses at single adult and adult family homeless shelters and …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… unpaid tolls, which is needed to help maintain and repair New York City's bridges, tunnels and transit system." The state … some unpaid tolls as "unbillable" because either the license plates captured on camera cannot be traced or are not …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 90-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police … injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 89-62
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … independent nominations of individuals to federal, state, county, city, town or village offices (see Election Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Comptroller DiNapoli Releases Municipal & School Audits
… up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … that the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s … secretary-treasurer’s accounting records or hold required public hearings on the proposed 2022 and 2023 budgets or …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits