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DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… a manager at the Global Impact Investing Network (GIIN), where he validated impact investment funds and curated an … University. A photo of Siwo is available for download here …
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 board did not adopt an online banking policy. Employees accessed nonbusiness websites although it is prohibited by district policy. In addition, district officials did not provide … operations during this time. In addition, the unemployment insurance reserve was overfunded and the employee benefit …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Davenport Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Village of Rhinebeck – Claims Auditing (2025M-147)
… 543 claims totaling $430,129 which included 124 credit card transactions totaling $15,517 and determined that the … $351,321. Specifically, the Board approved: 130 non-credit card claims totaling $264,582 and one credit card transaction totaling $1,406 without obtaining quotes in …
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 … Board and membership did not review necessary financial information to help ensure that the Company’s financial … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16State Police Bulletin No. SP-217
… of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … Agreement between New York State and NYSPIA and provides for an increase to the bi-weekly 8 Year Seniority Payment amount effective April 1, 2021 for Investigators and Senior Investigators in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newTown of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … prepares, files and makes the AFR available to the public. With a population of 3,343, Town officials budgeted a total … records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… 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/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Schuyler Falls – Host Fee Payments (2026M-26)
… making it important that town officials ensure these fees are accurately calculated and paid. Accurate … 31, 2026, the Town had not received $329,588 in host fees that it was entitled to. Because officials did not … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Examination of Pitts Management Associates (PMA)
… a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s … whether deliverables are in compliance with contract terms prior to certifying the work was completed. Safeguard …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
… State Agencies Bulletin No 1901 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020South 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
… New York State Comptroller Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2024-25. Employers’ average … New York State Comptroller Thomas P DiNapoli today announced employer …
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
… entities that are part of the State reporting entity (i.e. enterprise funds and public benefit corporations) that may be … are implemented concurrently by the primary government, enterprise funds and component units an outreach is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Niskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. … of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… system and some users unnecessarily had administrative rights. The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the ability to add users, modify access rights and data files, and correct errors. Although audit logs are …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173City of Newburgh – Budget Review (B6-15-24)
… revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. … revenue shortfalls or unforeseen expenditures. The 2016 proposed budget does not include an allowance for … costs when two expired contracts are settled. The City’s proposed budget complies with the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24