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Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … The purpose of our audit was to review the Highway Departments purchasing practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103State Agencies Bulletin No. 319
… Tax Data 2 panel for the new Earned Income Tax Credit filing status of "Married Without Spouse Filing Certificate". Affected Employees All employees … Tax Data 2 panel for the new Earned Income Tax Credit filing status of Married Without Spouse Filing Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… facilities. Specifically: 17 components at the City Hall, such as signs identifying van accessible parking spaces …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43State Agencies Bulletin No. 2319
… of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees … code, which provides dollar limitations for benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $350,000 for fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Request for Proposals Issued May 12, 2025 Through this Request for Proposals, Thomas P. DiNapoli, … Word) Exhibit 4, Draft Contract, Module 4 – Evaluation and Class Action Services Counsel (MS Word) Exhibit 5, Draft …
https://www.osc.ny.gov/procurement/rfp0005Town of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… report – pdf ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the … The purpose of our review was to assess the Jefferson County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fState Agencies Bulletin No. 2301
… overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City … overtime OT earnings limit for Tier 6 members of the New York City Employee Retirement System NYCERS New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… tax-exempt and taxable New York state General Obligation (GO) bonds scheduled for September 27th and 28th, currently estimated to total approximately $543 million. The state expects to … of taxexempt and taxable New York state General Obligation GO bonds scheduled for September 27th and 28th currently …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsLansing Fire District – Investment Program (2023M-62)
… during the audit period. However, the District could have earned approximately $70,000, or $61,000 more had … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation … generally agreed with our findings and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Haverstraw - Financial Condition (2019M-52)
… report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key … to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from $1.2 million to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Waterford - Town Clerk Collections (2018M-265)
… Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the … Recommendations Maintain receipts or another acceptable form of documentation for all collections that include the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Payroll (2018M-254)
… to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Wainscott Common School District - Financial Condition (2018M-237)
Determine whether the Board and District officials effectively managed general fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237York Fire Department – Controls Over Financial Activities (2014M-112)
… of York in Livingston County. The Department contracts with the Town to provide fire protection and rescue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… The County of Oswego Industrial Development Agency is an independent public benefit corporation created to … which was created in 1973 by the State Legislature, is governed by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… January 1, 2013 through July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to … Shelby Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial