Search
State Comptroller DiNapoli Releases Municipal and School Audits
… cost of $656,579, of which $146,825 related to unnecessary or unused services. The district lacked a formal procedure … in accordance with the district’s procurement policies or the law. As a result, officials cannot assure taxpayers … District officials did not properly identify, report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… and remediated all water outlets that would have required it. The District’s test results identifying 12 of 35 (34 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly … – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34CUNY Bulletin No. CU-638
… (DC37) Local 384 in Bargaining Units CC and CD Effective Date(s) Paychecks dated February 14, 2019 Agency Actions … employees. OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (Code 384) from $26.60 … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, … System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Livingston County) The board did not adopt policies for password management, protection of personal, private and … occurred because officials did not develop procedures for processing separation. In addition, the claims auditor …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time … of thirty-five per centum applicable if the village owns all of the fire apparatus to be used in carrying out the … for fire company purposes only. If the village owns all of the fire apparatus to be used in carrying out the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Alternate Contribution Stabilization Program
… in their estimated invoice (available in Retirement Online every summer) and the annual invoice (issued in … paying off amortizations ahead of schedule. To calculate a payoff amount for any amortization based on a payoff date of your choice: From the Billing Dashboard, click …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 88-78
… -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from town tax … police department by adoption of a local law subject to permissive referendum. State or local civil service …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2006-4
… with which the money is being deposited or invested) whose commercial paper and other unsecured short-term debt … 186, 524 NYS2d 409, footnote 4; Matter of Delmar Box , 309 NY 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, Supreme Court, New York County, May 19, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992. She also did not maintain … records, provide financial reports to the board, file payroll reports or remit biweekly withholdings in a timely … clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the former clerk-treasurer …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Lead Testing and Reporting (S9-25-14) (Franklin County/St. Lawrence County) District officials … exceeded the lead action level. Auditors determined that 14 of these 22 outlets (64%) with actionable lead levels were …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … Board of Fire Commissioners. The operating budget for 2014 was approximately $1.8 million, and the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except … The Company is governed by a five-member Board of Trustees and an Executive Committee is responsible for running the … for the 2013 fiscal year were approximately $1.8 million and expenditures were $1.6 million. Key Findings The audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… measures laws for the period January 1, 2014 through March 31, 2016. Background Warren County is located in the … Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board … or purchase orders and evidence that the charges have been approved and reviewed by the Board. Minimize the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Washington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224