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DiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2010. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, the Supervisor … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Village of Rhinebeck – Claims Auditing (2025M-147)
… the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent … that a careful review of claims will occur before public funds are disbursed. Because it is the board’s responsibility … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the board should conduct a …
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)
… operations, enforce the limited financial provisions in the Company’s bylaws, or adopt adequately detailed written … could go undetected and uncorrected, which could result in theft, waste and abuse of Company resources. The Treasurer … revenue collections (50 percent) totaling $9,849. In addition, although we determined that 21 check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 844, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Board members did not maintain supporting documentation for the audit work performed or identify cash receipts and …
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)
… Did the Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments are intended to compensate municipalities … (corporation). As of January 31, 2026, the Town received host fee payments from the corporation totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… retirement system was able to recoup $2,460.98. Brink was arrested on charges of grand larceny in the third degree and … Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… and the New York State Police for their work on this case.” “I commend the efforts of the New York State Police in … Superintendent Steven G. James said. “Financial crimes, or any crime, will not be tolerated in New York State. I thank … husband retired in 2014 after working as a facilities manager for New York State Colleges at Cornell. He received …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsExamination of Pitts Management Associates (PMA)
… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure … 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have adequate … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and membership …
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
… employees and death benefits to their survivors. There are nearly 3,000 participating employers in ERS and PFRS, and … and their beneficiaries. Employer rates for NYSLRS are determined based on investment performance and actuarial … and issue an annual report . The recommendations are reviewed by the independent Actuarial Advisory Committee …
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-185City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Niskayuna Central School District – Financial Condition (2012M-218)
… the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is located in the Town of … Niskayuna Central School District Financial Condition 2012M218 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
Village of Westhampton Beach Internal Controls Over Information Technology 2013M173
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1921
… 2021, which implements the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc (PBA), provides for the change in the calculation … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Analysis of Executive Budget
… With a budget deadline soon approaching, more than a third of the Executive’s proposed nearly $7 billion gap-closing … statutory changes that could distort the reporting of revenue and spending in the state’s financial statements … imperative the Medicaid Redesign Team seek broad input on the root causes and options for addressing rising Medicaid …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetOpinion 95-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple …
https://www.osc.ny.gov/legal-opinions/opinion-95-20