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Scarborough Fire District – Board Oversight (2025M-117)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … 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/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… more quickly. Start by evaluating the costs and benefits of various revenue collection alternatives, using measures … complies with statutory requirements and that proper internal controls are in place. Accept Credit Card Payments … Officers Association Recommended Practices: GFOA Best Practice - Use of Lockbox Services [pdf] GFOA Best Practice - …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative … audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Arkport Central School … to improve internal controls over the payroll process. Erie 2-Chautauqua-Cattaraugus Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an … investors and fund managers. Siwo began his career on Wall Street in the investment banking division at JPMorgan. He … in Finance and Fiscal Policy from Cornell University. A photo of Siwo is available for download here …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsComptroller DiNapoli Releases School District Audits
… accessed nonbusiness websites although it is prohibited by district policy. In addition, district officials did not … County) The district’s general fund balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28State Police Bulletin No. SP-217
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees Employees of … Payment as of the effective date of the payment and have a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newState Agencies Bulletin No. 1898
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 PEF LLS … lump sum payment in the amount of $1,250 or $2,500. A side letter to the agreement dated October 19, 2016 states …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2008
… 1210, 1310, 1410, 1510 or 1610 who meet the eligibility criteria are affected. Background Chapter 150 of the Laws of … position or has been appointed to another lower graded qualifying position; or The promotion was permanent, but the … and based on the increment code of the employee’s qualifying position (noted in General Comments) and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by … Basic financial statements for the State of New York are prepared in conformity with generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… cash balances are available to fund expenditures as they come due. Prior to May 31, 2008, the sewer fund borrowed a … the water fund borrowed a total of approximately $54,000 from other funds, principally from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to … State Police and Fire Retirement System is underestimated by $348,773. The City continues to budget minimal amounts for …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24State Agencies Bulletin No. 1946
… prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to the Tax and … line, the five (5) digit Department ID , correct agency name, and correct address for each agency to be updated. Changes to the agency name field must be within the 30-character limit. Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxExamination of Pitts Management Associates (PMA)
… executing contracts without prior approval from OSC. In December 2013, Downstate replaced contract CM00939 with … RAP that would help Downstate achieve financial stability. In December 2015, PMA reported cumulative savings of $138 … savings we reviewed as part of our examination. This does not include $349,627 in understated savings we found …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2021 Special Assignment to Duty Pay (SAD). Affected Employees Employees of the … BU03 Institutional Services Unit BU04 Background Pursuant to the side letter contained in the 2016-2021 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure disbursements were supported, appropriate and authorized? Audit Period January 1, 2024 – August 6, 2025 … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025m