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Town of Plattekill – Information Technology (2025M-132)
… Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to … Understanding the Audit Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132State Police Bulletin No. SP-238
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payMorristown Fire District – Board Oversight (2025M-101)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed … Did the Center Moriches Fire District District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… mandates fiscal oversight training and are responsible for safeguarding the District’s money and ensuring it is spent prudently to provide necessary fire and emergency … generally agreed with our recommendations and indicated they planned to take corrective action. Appendix C includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… [read complete report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership operate the Company in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… complete report – pdf] Audit Objective Did Moravia Central School District (District) officials identify, report and … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … of the 303 (32 percent) water outlets we identified, that students, staff and the public may have access to and could …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) … Did the Town of Cato Town Supervisor Supervisor maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… report – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, report and … percent) water outlets we identified at select areas, that students, staff and the public may have access to and could … of their potable water outlet sampling conducted in the High School on the District’s website. This final report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … do not solicit competition during the procurement of goods and services, taxpayers have less assurance that … also did not develop procedures governing the procurement of goods and services not subject to New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Comptroller DiNapoli Releases Municipal & School Audits
… staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a … In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the … In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… the plan, it can improve on the quality of its reporting. For example, the audit identified inconsistencies with how … totals in the billions of dollars. Funding to shelters is administered through local departments of social services, … as evidenced by this audit, which identified $26,123 in costs claimed by Rescue Mission that were …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Office of Temporary and Disability Assistance (OTDA): New York State Supplemental Payments (SSP) Made to Deceased … ew York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… were withdrawn. “Lack of transparency and accountability on political spending may put companies’ reputations and … encourage more companies to do the same. Public disclosure is always in the best interest of shareholders.” Since the … The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli Announces Fiscal Stress Scores
… governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli announced today. The communities were identified by the Comptroller’s Fiscal … governments in New York State ended 2020 in some form of fiscal stress State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… Thomas P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … devastation. New York and other hard hit areas need money to balance their books and that cash needs to come from … from Comptroller DiNapoli pressing the federal government to do more to help state and local governments hit hard by …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… maintainers and challenges in finding parts for obsolete cameras. Transit uses a number of alarms, cameras and ID card readers to warn it if anyone enters a … and found either no live videos were available or the cameras were not working when they visited. DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderTown of Paris – Water and Sewer User Charges (2025M-146)
… collection and enforcement activities associated with water and sewer user charges? Audit Period January 1, 2024 – … and enforcement practices are essential to ensure that water and sewer operations remain financially … For 2024, the Town collected approximately $175,000 in water rents and penalties on behalf of the Sauquoit Water …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Opinion 88-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … participants are authorized to invest. The fiscal officer of a participating school district or municipality may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Accessing Retirement Online – Enhanced Reporting
… If you do not have a username and password, work with the Retirement Online Contact and Security Administrators at your … Security Administrator will make sure you have access to Retirement Online reporting features. For more information about using Retirement Online : Visit Enhanced Reporting Resources for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-online