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Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)

… was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees and … seven elected officials), six employees did not complete the annual SHP Training or 21 percent of employees tested. … B includes our comment on an issue that was raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… (City) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. … Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Controls Over Payroll (Fulton County) Key controls for payroll processing were not appropriately designed and … payroll duties, management oversight was lacking. For example, city officials did not compare processed payroll …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0

City of Middletown – Payroll and Leave Benefits (2024M-26)

… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)

… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total … agreed with our recommendation and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Hempstead – Information Technology Access Controls (2021M-158)

… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

경제 실태 보고서 플러싱, 퀸즈 - 2011년 9월

Korean version of An Economic Snapshot of Flushing, Queens

https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012-ko.pdf

皇后區法拉盛經濟概況 - 2011 年9 月

Chinese version of An Economic Snapshot of Flushing, Queens

https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012-zh.pdf

皇后区经济概况! - 2018 年 5 月!

Chinese version of An Economic Snapshot of Queens report

https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019-zh.pdf

क्वींसका एक आिथकर् èनैपशॉट - मई 2018

Hindu version of An Economic Snapshot of Queens report

https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019-hi.pdf

DiNapoli Announces Elliott Auerbach to Oversee Local Government Division

… said. “He has aggressively pursued fraud and waste in county operations and understands that strong fiscal … Auerbach was first elected Ulster County Comptroller in 2009. He is the county’s chief auditing officer and … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-division

DiNapoli: 22 School Districts Designated in Fiscal Stress

… the more severe the level of stress. This release of scores, which excludes New York City and the “Big Four” City … Ending 2024 Complete List of School District Fiscal Stress Scores Report Fiscal Stress Monitoring System Municipalities: …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stress

Comptroller DiNapoli Releases Municipal Audits

… Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of … million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – Bidding and Treasurer’s … Galen Town of Huron Town of Inlet Village of Johnson City Lake Ronkonkoma Fire District Town of Louisville Town of …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0

Opinion 93-6

… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection … fire protection services to a fire protection district in the town. Article 5-G of the General Municipal Law, … agreements. Subdivision one of section 119-o provides, in relevant part, that ". . . municipal corporations and …

https://www.osc.ny.gov/legal-opinions/opinion-93-6

IX.8.A Accounting for Federal Refunds – IX. Federal Grants

… is active or lapsed. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide … two main reasons for processing refunds in AP: When the refund relates to a contract payment, the adjustment voucher … income amount reported to the vendor and the IRS. When a refund is received on an open award and it relates to a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds