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Woodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Oakfield-Alabama Central School District – Procurement (2024M-103)
… it did not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to … take corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is … and risk assessments are completed and documented based on verified data and meet economic criteria before approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andFine Fire District – Board Oversight (2023M-81)
… accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the … of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an … the level of unrestricted fund balance, reduce reliance on fund balance as a financing source and develop revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of … Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not ensured that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting … is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardOpinion 95-19
… were previously paid) WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85]) LOCAL … the Laws of 1989 from surplus moneys may now issue bonds for this purpose. The proceeds of the bonds would be paid to … Security Law, and added a new section 317-a to that law, for the purpose of eliminating a lag in retirement …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Select Financial Management Practices at the Office of Transportation and Parking Operations
… revenue collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for tickets for the Admin Garage for the ten days in our sample. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsCity of Yonkers – Budget Review (B17-6-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … issue debt not to exceed $45 million to liquidate deficits in the City School District’s general fund as of June 30, … school tuition payments. The City continues to rely on nonrecurring revenue, such as fund balance, to balance its …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases School Audits
… School District , Edinburg Common School District , Finn Academy , Fort Plain Central School District and the Greenburgh-North Castle Union Free School District . … recorded and remitted to the business manager for deposit. Finn Academy: An Elmira Charter School – Information …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… function, and the former code enforcement officer (CEO) did not bill for or collect all code enforcement … decisions. For example: The Board did not ensure that the CEO and code enforcement clerk billed applicants for all engineering services totaling $56,718. The CEO and Town officials did not recover fees for engineering …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Glen Cove City School District … an increased risk that fundraising collections could be lost or stolen without detection. Wrights Corners Fire … 59 days after receipt. Eldred Central School District – Building Access (Orange County/Sullivan County) District …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-auditsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is … 2023. About the Program DHS, an administrative unit of the New York City Department of Social Services (DSS), is the … services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… also lacked some records related to respondents’ interviews at initial entry to SIST, and its record of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … or implemented needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH … project owners. Instead, the board discussed the projects on an ongoing basis and relied on the good faith of the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1669
… that lists all employees who claimed the exemption on NYSPO Affected Employees All employees who have access to … no federal taxes will be withheld if they claim exemption on the Form W-4 Employee’s Withholding Allowance Certificate, … employees claiming exemption from Federal withholding on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can be run at any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionVested Retirement Benefit – State University Police Plan
… age, you will be entitled to a retirement benefit based on your service and your earnings when you were an active … member. 1 The date you are eligible to retire depends on your tier: Tiers 1 & 2 — the first of the month following … become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefit