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Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… Free School District (District) officials secured user account access to the network and financial application and … plan. Key Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationSocial Adult Day Services
… an individualized service plan, based on a personalized assessment. The programs may also provide support services, … as well as better use of a standardized monitoring tool at the county level. DOH is not mandated by law to … as procedures to verify the accuracy of the annual SADS self-assessment certifications. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … the Annual Financial Report AFR with the Office of the State Comptroller OSC as required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman … Council). Friedman pleaded guilty to felony Grand Larceny and Conspiracy charges for facilitating the theft of $9 … nonprofit organization in a 20-year grand larceny and kickback scheme. Friedman admitted that between the early …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackState Agencies Bulletin No. 1919
… Data page using the Action/Reason code of Pay Rate Change/SAC (Mass Salary Increase) effective on the following dates: … employees not processed automatically: Reason code SAC (Mass Salary Increase – for transactions): 2015 Increase … employees not processed automatically: Reason code SAC (Mass Salary Increase) for employees with Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuComptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsArea #5 – Malware Protection – Information Technology Governance
… is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. … and leaves computers at risk of being compromised by new types of threats. Similarly, without ongoing scanning, … to computers, such as USB flash drives and digital cameras, and turn off the AutoPlay 13 feature for such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCity of Yonkers – Budget Review (B6-16-10)
… funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … and real estate transfer taxes. The appropriations for tax certiorari settlements may not be adequate, the reserve … 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… are not eligible for UI benefits. Key Findings While each county had some controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always … social welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Newburgh – Budget Review (B19-6-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller DiNapoli Releases State Audits
… of Finance: Reporting of Billboard Income (Follow-up) (2015-F-17) An initial audit issued in August 2013 found … the department was not doing enough to identify and follow up on properties with billboards. In a follow-up report, … of the problems identified. Westchester County Health Care Corporation (WCHCC): Contract Participation of Minority-and …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… authority and access to the Village of Esperance EMS account. He is alleged to have written two checks to himself from the EMS account totaling about $3,900. After the village discovered … from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He allegedly …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000How the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … NYSLRS compares the employer’s normal annual contribution to the graded contribution to determine if the employer is … in their estimated invoice (available in Retirement Online every summer) and the annual invoice (issued in …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksOpinion 89-59
… not always mean that its provisions are mandatory to the exclusion of others. [Citations omitted]. The term 'must' or … costs are not raised by user charges (see 1988 Opns St Comp No. 88-30, p 56). Accordingly, we conclude that in the … on obligations issued for district purposes (1986 Opns St Comp No. 86-10, p 17; 23 Opns St Comp, 1967, p 305; 15 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Death Benefits
… please visit the Death Benefits — Members page .) Certain pension payment options provide a lifetime benefit to a … to your beneficiaries. You can find important information for you and for your survivors in our publication, Getting Your Affairs in Order and A Guide for Survivors . Pension Payment Option When you retired, you chose a pension …
https://www.osc.ny.gov/retirement/retirees/death-benefitsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the … Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55