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Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … tests performed in Cycle Two, they did not report three results through DOH’s Health Electronic Response Data System … did not notify staff, parents and/or guardians of these results in writing, as required. Further, the District did …
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) officials make procurements in accordance with statutory requirements and District policies? Audit … Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … did not always procure goods and services in accordance with the statutory requirements set forth in GML or with the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Morristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … for preventing unauthorized, improper or fraudulent claims from being paid. When a strong claims auditing process is …
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)
… prepares and files the AFR annually. Gaps or delays in completing annual audits or preparing and filing the … Audit Summary The Board did not obtain annual audits in a timely manner or ensure the Treasurer filed all AFRs … did not complete fiscal year 2023 and 2024 annual audits in a timely manner. Specifically, the CPA firm completed the …
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)
… waste, fraud and mismanagement. Board members must comply with Town Law Section 176-e that mandates fiscal oversight … example, during the audit period the Board adopted budgets with appropriations that overestimated actual expenditures by … review required policies including the District’s code of ethics, purchasing and investment policies. The lack …
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)
… operations? Audit Period January 1, 2022 – February 28, 2025 Understanding the Audit Area Operating a fire company in … oversight is critical for ensuring public trust and legal compliance. According to the Certificate, the Company’s … our recalculated balance by $15,000 as of February 28, 2025. The Treasurer also did not file the required annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town 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, … 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to … former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The justices …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Department of Sanitation (DSNY) and New York City Mayor’s Office of Operations – Street and Sidewalk Cleanliness … of Mental Health (OMH) – Reporting of Community-Based Services Under the Transformation Reinvestment Plan … initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
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
… season have been filed with: VF Corp. – Withdrawn with agreement Simon Property Group, Inc. – Withdrawn with agreement The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 …
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
… cities, and 10 villages. In April, DiNapoli announced that 11 local governments with non-calendar fiscal years were in … year ending 2020. The vast majority of these (169) did not file in time to be scored, including the cities of Beacon, … 2020 Results Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… maintenance. Transit prioritizes repairs based on how wide their impact is, their location and the severity … one instance, an order to repair a CCTV system was created on Oct. 5, 2020, assigned on June 23, 2021, and finally … end of a platform without authorization so it can respond. There were 164,649 alarms over the six months from Aug. 8, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… is below: State, local governments can slide into fiscal black hole We are all painfully aware of the devastating … all. Op-Ed State, local governments can slide into fiscal black hole Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19State Agencies Bulletin No. 1870
… purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA ASU Work-Related Clothing … in the title of Racing Inspector. Agency Actions: Employee Reimbursement Method If an employee provides work-related … to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuAccessing Retirement Online – Enhanced Reporting
… If you do not have a username and password, work with the Retirement Online Contact and Security Administrators at your location to receive … will be able to add you as an employer contact, and your Security Administrator will make sure you have … NYSLRS employers must have a username and password to access Retirement Online Resources are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineXIX.2 Overview – XIX. Project Costing (PCIP)
… can be charged and posted to project budgets. The use of a project allows for transactions in one place and visibility … the guidance in the sections below are used to establish a new Project. Please see SFS Coach, Training Material, JAA-PPM101-035 Create Projects for Federal Grant Transactions using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewRFP#0001 – Online Financial Literacy Program
… in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/rfp-0001Accounts Payable Advisory No. 48
… Subject: Paying a Single Payment Vendor Reference: Guide to Financial Operations (GFO), Chapter XII, Section 6.D – … property and expedites the claim process. See the Guide to Financial Operations , XII.6.D for more detail. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCounty of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333