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Town of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – … million during the audit period. It is the responsibility of the Board to conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Churchville – Financial Management (2025M-128)
… the Village’s unrestricted fund balance totaled $866,628 in the general fund and $53,289 in the sewer fund and the Village’s reserves totaled $912,440 … is included in Appendix B. Appendix C includes our comment on issues raised in the Village’s response letter. We …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128State Agencies Bulletin No. 1076
… Management Update Incumbent Process Overview While most of the functionality within Position Management will remain the same, OSC has improved the functionality of the update incumbent process. Beginning on June 15, 2011, … automatically update the Job Data page for ALL incumbents of the position. New Feature on Position Management PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processDiNapoli: Number of Domestic Violence Victims Rises in 2022
… by 8.5% in New York City and 8.7% in the rest of New York state when compared to 2019, according to an analysis by State Comptroller Thomas P. DiNapoli. October is Domestic … 2022 by 85 in New York City and 87 in the rest of New York state when compared to 2019 according to an analysis by State …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022State Comptroller DiNapoli Releases Municipal & School Audits
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, worth $220,708, were not … could not determine whether four assets were disposed of (sold) or retired (obsolete). The district’s fixed asset … appropriations from 2018-19 through 2021-22 by a total of $47 million and appropriated $22 million of fund balance …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … (Oswego County) District officials did not always seek competition when purchasing goods and services as required by the procurement policy. Officials did not seek competition when procuring professional services for …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise agreement …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… has not conducted a comprehensive needs assessment or social impact study to identify the number or location of … While the agency has taken some steps to address this issue, staff vacancies and new responsibilities continue to …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … policy and procedures do not address the solicitation of competition for professional services and insurance. The … professional services totaling $702,016 without seeking competition. Town of Johnstown – Fuel Inventory (Fulton …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Cincinnatus – Financial Operations (Cortland County) The board should improve its oversight of town financial … several energy performance improvements. Officials replaced the aging cogeneration system with four … efficient mixers to improve capacity and efficiency and replaced aging boilers with high-efficiency units. As a …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Better Oversight Needed at Homeless Shelters
… 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory condition. … to the U.S. Department of Housing and Urban Development’s 2019 Annual Homeless Assessment Report to Congress, New York …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightState Agencies Bulletin No. 1869
… between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State … Control-D report has three sections: Home Address not NYC but Local Tax Data is NYC Resident Home Address not NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… weak oversight and administrative lapses are contributing to rising costs and placing some vulnerable families in … Department of Social Services (DSS), and it is designed to help low-income New Yorkers avoid homelessness. It’s projected to cost the city $1.2 billion in city Fiscal Year (FY) 2025, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsNew York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… extreme governance structure within SpaceX’s confidential draft registration statement. While the registration …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseState Agencies Bulletin No. 1939
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the … between New York State and NYSCOPBA, provides for a bi-weekly Security Services Hazardous Duty Pay payment for … an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Opinion 96-21
… §202-a, may authorize the replenishment of sand and the installation of a sand-filled geotube at a town-owned beach … may be used to authorize the replenishment of sand and the installation of a sand-filled geotube at a town-owned beach … Town Law 202b authorize the replenishment of sand and the installation of a sandfilled geotube at a townowned beach …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement) … Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be … accordance with an agreement entered into between the town board and the highway superintendent pursuant to section 284 …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§160, 163(2),(4), 167(2); TOWN LAW, §174(3): A member of a board of fire commissioners of a fire district may not … Whether a member of the board of fire commissioners of a fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ‘Control Total Amount’ must be equal to the total amount of the deposit and is displayed as a positive amount (except in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-payment