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Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Village of Allegany – Vehicle Fuel (2012M-308)

… was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. … have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the payment …

https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308

Village of Spencer – Financial Condition (2013M-119)

… 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … Village of Spencer Financial Condition 2013M119 …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Village of Gowanda – Procurement (2013M-175)

… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …

https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175

Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits

… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully … For assistance in enabling JavaScript for your specific browser, go to Activate JavaScript . Rev. 2/23 …

https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template

Town of Marcellus – Supervisor’s Records and Reports (2013M-375)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … and four council members. The Town’s budgeted expenditures for 2013 were approximately $3.7 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375

Broker Search for Internal Equity and Fixed Income

… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … application(s) and supplemental documents by May 15, 2026 to be considered in the 2026 broker selection process. …

https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-income

Taxable Travel

… rent inspections throughout the New York metropolitan area. The objective of our examination was to determine … According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, …

https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel

Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0

NY State Common Retirement Fund Selects New Deputy Chief Investment Officer

… New York State Comptroller Thomas P. DiNapoli today announced … of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. Titarchuk previously … New York State Comptroller Thomas P DiNapoli today announced … of Deputy Chief Investment Officer for the $1817 billion New York State Common Retirement Fund …

https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officer

State Comptroller DiNapoli Releases Municipal Audits

… or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… funds were established. In addition, the town has nearly $605 million in outstanding debt, which is significantly more …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits

North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)

… for optical services. $1,998 for professional basketball tickets. As a result, we shared our audit findings with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163

City of Amsterdam – Recreation Department (2023M-29)

… remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated … could not support the number of tickets sold for the event. $286 was remitted for the 10-hour Italiafest and wine … tasting with no record of how many people attended the event . However, based on the ticket cost of $10 per person, …

https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29

City of Salamanca – Selected Financial Activities (2015M-284)

… entirely within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has … casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the collection of …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

Tioga County – Social Service Contracts (2023M-162)

… As a result, performance measures were not always met and the impact of services intended to improve the … reviewing documentation to ensure performance measures are met. Negotiate price reductions based on current contract …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

Town of Philipstown – Financial Management (2024M-100)

… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100