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North Brookfield Fire District – Board Oversight (2026M-2)
… reports and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… accepting payments from multiple residents who wished to pay their water bills. The joint investigation and forensic … determined that Miele paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… Approver All, AP Approver 3, Agency AP Mass Approver, and TE Approver 2. Policy Each agency should have proper internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care … To determine whether New York City SchoolBased Health Center SBHC or Center facilities have implemented proper …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected … our three-year audit period. We examined charges made to one City University of New York (CUNY) employee's travel …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesTuition Assistance Program – Wagner College
… whether Wagner College officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … largest student grant program administered by the Higher Education Services Corporation (HESC) and is designed to help …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeDual Employment
… allowing sufficient commute time between the end of one shift and the beginning of the next, and charging sick leave … they are being paid. Provide pertinent time and attendance training to dually employed staff and their supervisors, and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0State Agencies Bulletin No. 138
… Purpose To provide information about the employee's mailing addresses on PaySR panels and to provide agency instructions for correcting invalid … To provide information about the employees mailing addresses on PaySR panels and to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportState Agencies Bulletin No. 1243
… new enrollment into the Optional Retirement Plan (7Z TIAA/CREF) Affected Employees Employees with a Retirement Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective … continue their employee contributions after 10 years. The TIAA/CREF Suspense/NRI page will temporarily continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesState Comptroller DiNapoli Releases School Audits
… with district personnel and inspection of certain documents related to the issues identified in the initial … with district personnel and inspection of certain documents related to the issues identified in the initial … that the district’s surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… disclose their political spending under agreements reached with the New York State Common Retirement Fund, New York … fully implement the proposal. The agreements were reached with casino and resort operator Las Vegas Sands Corp., … Inc. DiNapoli separately announced a similar agreement with clothing maker Hanesbrands Inc. in January . All are …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalState Comptroller DiNapoli Releases Municipal Audits
… of Avon , Town of Bolton , McLean Fire Department , South Farmingdale Fire District , Westchester County Department of Social Services and the City of Yonkers … reporting forms before submitting money to the treasurer. South Farmingdale Fire District – Financial Condition and …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local … provide taxpayers the assurance that their money is being spent appropriately and effectively." Brewster-Southeast … Act Compliance (Westchester County) The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2017
… can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file on … 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Therefore, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksMidway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors … disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved? Audit … Period January 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Opinion 91-22
… provides that the authorities having control of fire departments and fire companies may organize fire police squads "within such departments or companies". Section 209-c further provides … of volunteer firefighters "who are members of such departments or companies". Based on the quoted language in …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , … School District , Hamilton-Fulton-Montgomery BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era … P DiNapoli today announced his office completed audits of the Chenango Valley Central School District ChurchvilleChili …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of allocating indirect costs are based upon time, space, … contractor applies its allocation policies and procedures on a consistent basis to State programs and other operations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Agencies Bulletin No. 2135
… is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative … Association (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty CSEA Straight Time (Earnings Code HZ3) and/or Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-service