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Village of Rhinebeck – Claims Auditing (2025M-147)
… (Village) Board of Trustees (Board) properly audit claims? Audit Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a village has a strong claims …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Reporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary … have a username and password, work with your Retirement Online contact and security administrators to receive access. … administrator will make sure you have access to Retirement Online . For more information about using Retirement Online , …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineLevittown Union Free School District – Financial Management (2026M-13)
… [read complete report – pdf] Audit Objective Did the Levittown Union Free School District (District) Board of … Did the Levittown Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Town of Schuyler Falls – Host Fee Payments (2026M-26)
… [read complete report – pdf] Audit Objective Did the Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period April 1, 2016 – February 17, 2026 … Did the Town of Schuyler Falls Town receive accurate host fee payments …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Town of Amherst – Information Technology (2025M-120)
… officials properly secure user account access to the network? Audit Period January 1, 2023 – May 1, 2025 Understanding the Audit Area A computer network is a group of connected computer systems that can … stored on connected systems. A town relies on its network for daily business functions, such as maintaining …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsThe Increasing Threat of Identity Theft
… computer hacking, or by simpler means, like stealing a wallet, obtaining the credit card information during a … Identity theft can result from as small an event as a wallet or purse being lost, or from a massive corporate data … Limit the personal financial information in your purse or wallet, and keep Social Security cards at home. Carry only …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftRecent Trends and Impact of COVID-19 in Brooklyn
… and technology activity. Brooklyn (coterminous with Kings County) experienced the largest population growth among New … and Advances While data for 2021 COVID-19 EIDLs at the county level or below is not available to the public, a … Brooklyn coterminous with Kings County experienced the largest population growth among New …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynOpinion 94-12
… may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with … concluded that the lease must be in exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, … may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, … Matching is required on every voucher that references a purchase order, except when the Payment Method on the purchase order is the Procurement Card. Receipts are required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… populations and substance users and the sexual health of all New Yorkers. The Institute executes approximately 700 … As such, the Institute has insufficient assurance that all claims for reimbursement are appropriate. Although …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsSelected Aspects of Capital Program Project Management
… provides a planning schedule, and identifies options for financing the plan. Each capital program is broken down … The 2015-2019 MTA Capital Program (Program) is the latest approved capital program, with an original budget of … any reason. We received no explanation for the remaining 26 missing Assessments. As a result of these deficiencies and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up … be ready in five years. It was followed in 2018 by Charge NY 2.0, a plan to install 10,000 public charging stations by … NY, a $250 million project to put high-speed chargers at airports and along major highways. Despite the allocation of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleState Comptroller DiNapoli Releases Municipal Audits
… of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Palatine , Town of St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… expanding housing options, and improving access to education, job training and employment opportunities are … in the North Country (8.5%). For 18-year-old high school graduates in New York, over half, 56.7%, pursue higher … (87.8%) worked mostly part-time with a median work week of 21.7 hours. Employment for the 18- to 25-year-olds is …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … For the complete list of school district fiscal stress scores, visit: … For a copy of the Comptroller’s recent report on school district revenues, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Activities (Westchester County) Controls over cellular tower revenues and disbursements were adequate. However, the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0