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Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

State Police Bulletin No. SP-195

… Retired, or Deceased will be automatically cancelled by OSC with the exception of the following: Code Narrative …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-195-april-2016-and-april-2017-retroactive-lump-sum-payments-state-police

Town of Patterson – Justice Court Operations (2020M-63)

… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

State Comptroller DiNapoli Releases Municipal Audits

… , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget … for property and equipment not owned by the district. Webster Public Library – Board Oversight (Monroe County) The … County Town of Maryland Three Town Fire District and the Webster Public Library …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 1566

… of the 2017 maximum salary limit for members of TIAA (Plan Type 7Z) in Tier 6. Background In accordance with Section 415 … of the 2017 maximum salary limit for members of TIAA Plan Type 7Z in Tier 6 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirement

CUNY Bulletin No. CU-564

… in the maximum annual amount for Health Care Flex Spending Account. Affected Employees CUNY employees who participate in … in the maximum annual amount for Health Care Flex Spending Account …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flex

State Comptroller DiNapoli Statement on Proposed SEC Rule Changes

… "The SEC's proposals are two of the most significant actions to restrict shareholder … The SECs proposals are two of the most significant actions to restrict shareholder …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes

Archived Publications

… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

XII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures

… will only process payments mandated by law to be paid on a specific date or critical payments for goods/services … to make the payment using the resources available at the time of the emergency is reached, OSC will contact the … Expenditures Audit Services - Critical Payment Processing 10th floor 110 State Street Albany, NY 12236 For questions …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergency

Town of Lyndon – Town Clerk’s Collections (2021M-117)

… were not deposited within three days, as required. The Board did not perform an annual audit of 2020 records, as …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117

Village of Stamford – Claims Audit (2022M-197)

… policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have an …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

State Comptroller DiNapoli Releases Municipal and School Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits

County of Rockland - Budget Review (B19-6-9)

… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

State Agencies Bulletin No. 2308

… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 … record of amounts paid in 2024. The following information is excluded from Boxes 1, 3, and 5 and does not appear on … The purpose of this bulletin is to inform agencies of the content information for the 2024 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024

State Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-audits

Monitoring Town Asphalt Road Projects (2012MS-7)

… the contract work. Key Findings Towns can improve their monitoring of asphalt road surfacing projects to better … Monitoring Town Asphalt Road Projects 2012MS7 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and in a …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180