Search
Town of Alden – Town Clerk/Tax Collector (2024M-106)
… – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Chateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149State Agencies Bulletin No. 770
… veterans, and recognize eligible employees for excellence in the provision of such services, or for having made demonstrable improvements in the provision of services to veterans. Refer to Veterans’ … Awards are not pensionable and will not be included in the calculation of overtime. Effective Date(s) Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 State of the City address …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… and shared network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access … belonged to former employees and were last used to log into the network between June 2015 and August 2022. … limit access to shared network folders based on assigned job duties and responsibilities. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andTown of Danby – Claims Processing and Procurement (2022M-127)
… in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid prior to … the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor … to appropriately address the former Supervisor’s health insurance payments. Properly audit and approve all claims …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… Yorkers and small businesses, boost wages for health care workers, make green investments and extend relief programs to … Yorkers and small businesses boost wages for health care workers make green investments and extend relief programs to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Copiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Tupper Lake Central School District – Records and Reports (2021M-14)
… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Suffern – Budget Review (B21-6-2)
… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Agencies Bulletin No. 1795
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $225,000 are affected … salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… excluding transfers totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank reconciliations were not prepared. Duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases Municipal Audits
… ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … also incurred penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing Authority – Information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterSUNY Bulletin No. SU-235
… Purpose To provide agency instructions for processing the April 2016 SUNY M/C Discretionary Parity … Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for April 2016. Division of the Budget Bulletin D-1133, … To provide agency instructions for processing the April 2016 SUNY MC Discretionary Parity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andOpinion 91-7
… into such a contract with an emergency rescue and first aid squad of a fire department or fire company. GENERAL … of which does not have an emergency rescue and first aid squad, may contract with any city, town, village or fire … has in its fire department an emergency rescue and first aid squad duly authorized to render emergency ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … on a town-wide basis or in an ambulance district, may fix a schedule of municipal fees or charges to be paid by … use of those services. Absent action by the town board to fix such a schedule of fees or charges for the services to be …
https://www.osc.ny.gov/legal-opinions/opinion-98-9