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Town of Brant – Transparency of Fiscal Activities (S9-25-23)

… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23

DiNapoli Announces State Contract & Payment Actions for December

… authorities, and, in addition, audits all state payments. This independent review ensures that costs are reasonable, … number and types of contracts entered into by the state. This builds on the office’s daily accounting of state … that were recently added to Open Book New York . Earlier this month, DiNapoli released a report which reviewed the …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-december

Town of Greenville – Transparency of Fiscal Activities (S9-25-41)

… agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant … in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists every account in … with its balance at a specific point in time. The report is a list of the balances of the accounts in a ledger kept by …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41

Opinion 2003-3

… This opinion represents the views of the Office of the State … awards provided to an active volunteer firefighter under this article shall be governed by the provisions of … section … benefit requirements as set forth in subdivision (b) of this section." Subdivision (b) of section 219, in turn, …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3

Horseheads Fire District #1 - Board Oversight (2019M-82)

… and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82

Accounts Payable Advisory No. 66

… of the State Comptroller (OSC) to carry out its fiscal responsibility, State agencies must inform OSC of any …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assets

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… maintained timely and complete records and reports to allow the Board to properly manage the Village’s finances. Key Findings The … did not maintain his leave accruals according to the compensation agreement and employee handbook. The …

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)

… required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has adopted Section 370-a, … Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Contributing Toward Your Retirement …

https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirement

DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds

… was arraigned in Village of Bath court and is due back on September 15. “This is another troubling case of a local …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds

DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds

… stopped were for returns filed by taxpayers who claimed refundable credits based on incorrect information such as …

https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… an acceptable use policy (AUP) to business office staff. Key Findings District officials did not help safeguard … and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and … are developed, to provide guidance for business office staff that defines acceptable Internet use and browsing. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through December …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)

… of Audit The purpose of our audit was to examine the Agency’s operations to determine if the Board monitored … Background The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project

Delaware County – Assigned Counsel (2016M-384)

… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period … January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

City of Newburgh – Budget Review (B6-14-25)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

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