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Town of Portland – Water Operations (2017M-45)
… or 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for water. The … it is cost-effective to do so. Ensure that water customer meters are working properly and that master meters are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Savona – Board Oversight (2015M-328)
… as Clerk-Treasurer and did not segregate the financial duties of the Clerk-Treasurer or provide compensating … of the Mayor and all Board members and ensure that duties in the Clerk-Treasurer’s office are segregated … provide sufficient mitigating controls when segregation of duties is not possible or practical. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Clayville – Board Oversight (2015M-115)
… The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Edinburg – Justice Court Operations (2014M-226)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Hammond – Town Clerk Operations (2014M-350)
… or monthly accountabilities. The Clerk did not always remit all tax receipts to the County by the fifteenth of the month following collection and did not remit interest, penalties and second-notice fees to the … Prepare monthly bank reconciliations and accountabilities. Remit all collections to the Supervisor, County and other …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… at the Department did not match those in the Town payroll register. Key Recommendations Ensure that all Department … periodically reconciled with those in the central payroll register. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Berkshire – Town Clerk (2014M-230)
… The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not … Officer failed to compare the money received for building permits with the permits actually issued. Key … collected with what is owed to various parties. Reconcile building permits with the fees collected. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230State Agencies Bulletin No. 1754
… Help Desk at [email protected] or by phone at (844) 619-9614. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localCUNY Bulletin No. CU-113
… End Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunySchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of … Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Annual Financial Report Filing Deadlines
… See fiscal year end dates and annual financial report filing deadlines for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing Deadline 1 Counties: All 120 days after fiscal year … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… that most employee expenses, including travel expenses and claims for damages, are reimbursed through. Certain other … within this chapter, the agency’s Finance Office can contact [email protected] . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXV.16.A Overview – XV. End of Year
… The State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … The States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewLocal Government and School FSMS Scores
… Documents and data linked below relate to the original Fiscal Stress Monitoring …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresOpinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to investigate … has authority to make inquiry into allegations of misuse of town highway equipment by highway department laborers and …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… shall be void and of no force and effect unless the contractor provides and maintains coverage during the life of … submitted to OSC for approval. Contracts will not be approved without such proof. OSC may immediately reject any … is accepted from, or contract or subcontract awarded to, a vendor or any substantially owned affiliate of a vendor, that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentComptroller DiNapoli Releases School Audits
… District , Forestville Central School District , Northern Adirondack Central School District and the Schenevus Central … deficit fund balance as of June 30, 2013. Northern Adirondack Central School District – Internal Controls Over … District Forestville Central School District Northern Adirondack Central School District and the Schenevus Central …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School … percent of the ensuing year’s budget. Roosevelt Children’s Academy Charter School – Selected Financial Operations …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… for 17,560 gallons of gasoline, valued at nearly $55,000. The district did not ensure compliance with its … for legitimate district purposes. This included more than 10,000 gallons of gasoline, valued at $31,277, used by a …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-order