Search
Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andIslip Fire District – Disbursements (2020M-9)
… for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Allen – Claims Audit (2024M-123)
… were properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Nyack Fire District – Claims Processing (2014M-259)
… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … not comply with District policy. More than 60 percent of credit card transactions reviewed did not have documentation to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … Property Videos and Resources explanation and guidance on reporting procedures …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesWall Street Bonuses Declined in 2011
… video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” DiNapoli said. “Profits were down sharply and … business and personal income tax collections from Wall Street related activities accounted for up to 20 percent of …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… the help they need or are getting services late, according to an audit released today by New York State Comptroller … “Providing timely, quality early education services to preschool children with special needs can make a world of … not getting the services and therapies they are entitled to within required timeframes, and some are not getting the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ donation campaign, according to an audit issued today by State Comptroller Thomas P. … put to use any of the money generated through distinctive license plates and a license application checkoff box to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 90-18
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring Competitive Bidding … Opns St Comp No. 88-35, p 65; see General Municipal Law, §100-a). Therefore, unless any of the exceptions to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… to provide stable housing to individuals who have a serious mental illness, but are able to live independently … in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in … appropriate Program services to clients, though it does not always ensure that clients are in affordable …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incCapital Asset Management
… to safeguard assets and that they are properly reporting capital assets. The audit covered the period from April 2020 … establishing and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and reporting of the State’s capital assets. To improve controls, financial reporting, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
… making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers overpayments for 2021, returned in the same … deadline, the employee is due a corrected wage statement (Form W-2C). However, the Federal, State, and Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksPoland Central School District – Lead Testing and Reporting (S9-25-20)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … Data System (HERDS) 267 days after the required reporting deadline. Finally, while the results were posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is no … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… audit period were used solely for town purposes. Town of Allen – Town Clerk Collections (Allegany County) The town … and remitted to the supervisor for deposit. Town of Allen – Claims Audit (Allegany County) The town board did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Environmental Conservation (DEC): Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) Auditors found DEC has made … inappropriate payments for evaluation and management services, which resulted in Medicaid overpayments totaling …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Localities Spending More to Address Climate Change Hazards
… communities in New York. Concerns are growing about severe heat waves and droughts, more frequent and destructive … important infrastructure such as roadways, drinking water systems and sewers. Local officials will increasingly … than municipal buildings, such as wastewater or drinking water facilities. Officials said nearly the entire …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… managed care organizations made as much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers … shows payments to providers that are still not enrolled in Medicaid or have been denied,” DiNapoli said. “Medicaid is …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programState Agencies Bulletin No. 1529
… should be provided as a scanned (pdf) attachment. The IRS does not require a corrected Form W-2 for an address change. … date listed in the bulletin board message. If an Agency does not see an NTAX722 report for their agency, there were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tips