Search
Scarborough Fire District – Board Oversight (2025M-117)
… it prevents the Board, taxpayers, the Office of the State Comptroller (OSC) and other interested parties from … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117State Comptroller DiNapoli Releases School Audits
… Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure … addition to finding sensitive information technology (IT) control weaknesses, which was communicated confidentially to … policies; establish an IT contingency plan; or provide IT security awareness training. Auditors found 18% of the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… or more years delinquent in meeting one or more annual financial reporting requirements. “While the vast majority of local governments complete their financial filings as required, giving stakeholders information they can use to make financial decisions, a number do not,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateOpinion 2007-8
… and, in connection with its authority over the fund raising activities of certain fire companies pursuant to … may require, as a condition on the conduct of those fund raising activities, the submission of a financial report on … provides that a fire company, before engaging in fund raising activities, must notify the governing board of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Unified Court System Bulletin No. UCS-294
… 19C. Affected Employees Judges and Justices of the Unified Court System who are paid using the LEG Pay Basis Code are … earnings received by Judges and Justices of the Unified Court System each calendar year must equal: The statutory … results of these listings will be emailed to the Office of Court Administration: Judges or Justices who have an OVP or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… or auditing claims, and company officials did not review bank reconciliations, bank statements and canceled check images. The Board did not require the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesState Comptroller DiNapoli Releases Local Government Audits
… to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… [read complete report – pdf] Audit Objective Determine whether the Town of Orangeville … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials … audit town orangeville …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… the District had an increased risk of unauthorized access to and use of the network and could potentially lose … necessary. Disable 3,471, or 71 percent, of the District’s enabled nonstudent network user accounts that were not … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Niagara Falls Water Board – Financial Management (2015M-141)
… January 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit … appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, wastewater and storm water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Ticonderoga Central School District – IT Asset Management (S9-22-23)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Village of Mount Morris – Treasurer’s Office (2013M-65)
Village of Mount Morris Treasurers Office 2013M65
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65DiNapoli: Investors Expand Corporate Disclosure of Political Spending
… Comptroller Thomas P. DiNapoli today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its portfolio companies. … disclosure from 29 companies in which it has investments of more than $2.73 billion. "We reached new milestones this …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingUnified Court System Bulletin No. UCS-266.2
… by Payroll Bulletin UCS-266.3 Subject Updated Procedures for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollDiNapoli: City of Corning Audit Details Stolen Funds
… The former Corning city clerk allegedly stole as much as $11,000 in cash from city coffers, including $5,000 from city parking fines, according to an audit released today by … The former Corning city clerk allegedly stole as much as $11000 in cash from city coffers including $5000 from city parking fines …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… hiring in 2020 and 2021, and the sharp decline in the size of the workforce spurred longer hours on the job for … reduction from 15 years ago when the state workforce size was over 180,000. The 2021 rate of attrition was the … Attrition of State Workers Accelerated Decline in Size of Workforce Continues Longterm Trend …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highHispanic Heritage Month Reception
… the Latino community. This year's reception will include a fireside chat with the Comptroller and his honorees Ruben … including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents … on the Bronx In June 2021, Comptroller DiNapoli held a press conference with Bronx Borough President Ruben Diaz, …
https://www.osc.ny.gov/events/hispanic-heritage-monthState Comptroller DiNapoli Releases Municipal Audits
… the board did not establish adequate safeguards for online banking transactions. Auditors also found the board … pursue and maximize the collection of parking violation tickets. Auditors determined the board and authority … did not review the number or the amount of outstanding tickets or consider alternatives to increase collections. …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsMore About This Retirement Plan – Police and Fire Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over