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Pompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board properly established and managed capital reserve funds ensured records were audited and annual reports were filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Comptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and … over $600 have not been collected. Also, the department does not charge inspection fees up to the maximum amounts … This caused an inequity in favor of the taxpayers that reside in the village of Westfield at the expense of those …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,665, Town officials budgeted a total of $2.3 million for the general fund and highway fund appropriations in … an audit of the Supervisor’s financial records and reports for fiscal year 2024 through an Audit Committee, not by the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Town of Spencer – Procurement (2025M-100)
… (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – September 30, … A town board and town officials should seek competition for purchases to help ensure the town is receiving the … quality goods and services at the lowest price possible for taxpayers, while also preventing conflicts of interest …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 92, Town officials budgeted a total of $932,000 for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,343, Town officials budgeted a total of $1.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Accounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. Guidance: The Internal … : SFS Account Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 … Updates to SFS Account Codes for the payment and reporting of interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestWayne County Probation Department – Restitution Payments (S9-20-6)
… violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … violated the court order or disburse victim restitution payments appropriately. As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6State Agencies Bulletin No. 2343
… The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for … Specialist title series in the OFPC at the Division of Homeland Security and Emergency Services who meet the … The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered by Mayor Eric Adams put forth his vision … and relies on the city and state working together to address these challenges. The mayor identified efficiencies …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Agencies Bulletin No. 2040
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … Eligibility Criteria Employees in Bargaining Unit 05 on: 04/01/2022 are eligible to receive the 2021-2022 PEF OFPC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionDeansboro Fire District – Claims Auditing (2026M-64)
… before payment? Audit Period January 1, 2025 – March 31, 2026 Understanding the Audit Area An effective audit of … to issue payment. From January 1, 2025, through March 31, 2026, the Treasurer paid 102 claims totaling $82,860. Audit … were no recommendations as a result of this audit. The results of our audit were discussed with District officials. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/deansboro-fire-district-claims-auditing-2026m-64Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key … proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 792, Town officials budgeted a total of $870,000 for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34XVI.3.G Legal Compliance – XVI. Financial Reporting
… Reference: GASB Codification Section 1200 – Generally Accepted Accounting Principles and Legal Compliance , … GASB Codification Section 1200 Generally Accepted Accounting Principles and Legal Compliance 1200 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceTown of Union – Transparency of Fiscal Activities (S9-25-40)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … million that were received by the Town as of January 31, 2026, for waste received at the landfill during the period of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Town of Denmark – Claims Auditing (2026M-32)
… While the Board approved an abstract (list of claims) for payment each month, it did not conduct a thorough audit … represented actual and necessary expenditures and were for valid Town purposes. Because the Board did not conduct a thorough audit of claims before approving them for payment, the Town had an increased risk that it could …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Audits of Local Governments & Schools
… us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . …
https://www.osc.ny.gov/local-government/auditsTier 3 — Accidental Death Benefit (Article 14) – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 3 …
https://www.osc.ny.gov/retirement/publications/1522/tier-3-accidental-death-benefit-article-14