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Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which … were not issued to provide supporting documentation for the funds collected during our audit period and checks …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data Indicates … New York City income tax from employees who live in one of the five counties designated to be within the City of … Extra Withholding is blank: Update the employee’s Tax Distribution page ( Payroll for North America\Employee Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCollege of Plattsburgh – Selected Employee Travel Expenses
… diverse population of undergraduate and graduate students for a wide range of professional pursuits, responsible … citizenship, and ethical life based on a strong foundation in the liberal arts. The College spent $2,867,155 on travel … 2011. Of that amount, $1,311,659, or about 46 percent, was for reimbursements to employees for travel expenses and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Opinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Auburn Enlarged City School District – Building Access (S9-26-13)
… the Audit Area Building access controls are essential for enhancing security and enabling school officials to … individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities and maintain a safe and secure environment for students, teachers, staff and visitors. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Examination of Pitts Management Associates (PMA)
… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through September 3, 2013. … executing contracts without prior approval from OSC. In December 2013, Downstate replaced contract CM00939 with …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1893
… To better facilitate the tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective … New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings Codes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost … of these five vehicles was approximately $2.3 million 1 in 2025. However, the Reserve fund balance totaled $971,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments are intended to compensate municipalities for having landfills located within their borders, making it … that revenues are properly received so they can be used for their intended public purpose and potentially reduce the … The Clinton County (County) Landfill (landfill) is located in the Town and is operated by a waste management company …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Examination of Unemployment Insurance Benefits 2016 Annual Report
… years’ findings, DOL also recovered $247,483 in forfeited UI benefits from claimants who DOL determined made false … to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees hired … from New York State employees who owed DOL for past UI overpayments through this cooperative effort. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportHyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationDiNapoli Announces Robin Lois to Oversee Local Government Division
… Accountability. Lois will head the division responsible for monitoring the finances of New York’s local governments … regional offices and a staff of more than 300 responsible for auditing and budget reviews, training local officials, … until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionAvon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. … effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Bolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Oversight of Study Abroad Programs
… that allow SUNY students the opportunity to participate in educational opportunities globally. The SUNY Office of Global Affairs (SUNY OGA) is responsible for the oversight of SAPs across the SUNY network. SUNY OGA … global initiatives. Each SUNY campus is responsible for administering and monitoring its own SAPs, including …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… the city’s finances are improving. Over $3 billion in better than projected revenue and $2.4 billion allocated … additions to the city’s workforce in areas of need or for expanded services. The city chose not to take this … or spending is lower than expected. With the potential for significant policy changes at the federal level in the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget