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Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… into its bank account more quickly. Start by evaluating the costs and benefits of various revenue collection alternatives, using measures … and that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… , Jamesville – Dewitt Central School District and the Rye Neck Union Free School District . State Comptroller DiNapoli … costing less than the competitive bidding thresholds. Rye Neck Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial … interested parties from assessing the District’s financial standing. Specifically, the Board did not: Adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… Fund (Fund) as its first-ever director of Sustainable Investments and Climate Solutions to support the … the Fund’s ongoing pursuit of smart climate-related investments,” DiNapoli said. “Climate change is an … of my career sourcing, assessing, and managing sustainable investments and am looking forward to growing the Fund’s …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsComptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Brunswick Central School District – Online Banking … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. Auditors found that … two were not used as intended and appear to be overfunded. Shelter Island Union Free School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fairview … Fire District – Financial Operations (Dutchess County) The board and district officials did not properly manage and … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (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/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (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/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) … Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… and its mission. From January 1, 2024, through October 31, 2025, the Company’s revenues and redeposited startup cash 1 … documentation for 35 deposited revenue collections (50 percent) totaling $9,849. In addition, although we … for public review. 1 This is cash used at the beginning of fundraisers, generally needed to make change, and redeposited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Schuyler Falls – Host Fee Payments (2026M-26)
… [read complete report – pdf] Audit Objective Did the Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period … 1, 2016, through December 31, 2025. Audit Summary The Town did not receive accurate host fee payments. As a result, the … Did the Town of Schuyler Falls Town receive accurate host fee …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26State Agencies Bulletin No. 2008
… years of continuous service (identified by Increment Code 2008-2012, 0710, 0810, 0910, 1010 or 1110), or $4,500 for … 1510 or 1610) $3000 or prorated amount (Increment Codes 2008-2012, 0710, 0810, 0910, 1010 or 1110) $4500 or prorated … 1510 or 1610) $3000 or prorated amount (Increment Codes 2008-2012, 0710, 0810, 0910, 1010 or 1110) $4500 or prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… retirement system was able to recoup $2,460.98. Brink was arrested on charges of grand larceny in the third degree and … Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… and the New York State Police announced the arraignment of Sharon Collins, 73, of Ithaca, New York yesterday for … in state pension payments meant for her deceased husband. “Sharon Collins allegedly took advantage of her husband’s … and the New York State Police announced the arraignment of Sharon Collins 73 of Ithaca New York yesterday for allegedly …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsExamination of Pitts Management Associates (PMA)
… whether deliverables are in compliance with contract terms prior to certifying the work was completed. Safeguard … such as monetary retainage, until the contractor meets the terms and conditions. Review the clinical guarantees that …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mNYSLRS Announces Employer Contribution Rates for 2024-25
… the National Association of State Retirement Systems. The Kentucky Employees Retirement System was the only state with …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … when implementing a new accounting/financial-reporting standard. When a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards