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Montrose Fire District – Claims Auditing (2025M-53)

… improper or fraudulent claims from being paid. A fire district board must audit the claims against a fire … services outlined in the rental agreement were rendered. A claim totaling $17,812 for an automatic defibrillator (AED) … claims included purchases totaling $484 made through an online payment system and at a local coffee chain. Although …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53

Town of Guilderland – Information Technology (2025M-61)

… and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … disruption of access or use – could have or cause a severe impact on critical functions, employees, customers, …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61

Opinion 91-12

… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …

https://www.osc.ny.gov/legal-opinions/opinion-91-12

DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending

… New York State Comptroller Thomas P. DiNapoli announced today. The latest agreement is with J.M. Smucker Co., which … New York State Comptroller Thomas P DiNapoli announced today …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spending

SUNY Bulletin No. SU-382

… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely completed, and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-tax

Town of Lee – Financial Management (2025M-63)

… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … guide the Board and officials as they develop the Town’s annual budgets. At the end of 2024, the general and highway …

https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63

Oversight of Selected Aspects of Traffic Controls (Follow-Up)

… our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). About the Program The … and over 315,000 street lights. This includes conducting traffic control studies at intersections, approving traffic controls (including traffic signals and multi-way …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-follow

Area #8 – Online Banking – Information Technology Governance

… targeted individual (or group of individuals) receives an email that either contains a malicious attachment or directs … Management Technology. 17 15 Phishing attacks use fake email messages or other techniques, sometimes pretending to … you into providing personal or financial information. The email may provide links to a counterfeit website and request …

https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking

State Comptroller DiNapoli Releases Municipal & School Audits

… although the board did not authorize the treasurer to sign district checks with an electronic signature, the treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Agencies Bulletin No. 2169

… Purpose: The purpose of this bulletin is to notify agencies of a new program that will automatically update the Form 8233 … form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty. Affected … The purpose of this bulletin is to notify agencies of a new program that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treaty

Financial Condition and Outlook

… Hospital is a key component of New York City's health care delivery system, providing services to communities with … located in Cobble Hill, Brooklyn; and SUNY Downstate at Bay Ridge (Bay Ridge), formerly known as Victory Memorial … failure to take timely actions to address emergency health care issues impacting the Brooklyn community; and weak …

https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlook

DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022

… Local government sales tax collections in New York state totaled $22.1 billion in calendar year … in New York City, according to a report released today by State Comptroller Thomas P. DiNapoli. “The pandemic … Local government sales tax collections in New York state totaled $221 billion …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022

Oversight of Career and Technical Education Programs in New York State Schools (Follow-Up)

To determine the extent of implementation of the seven recommendations included in our initial audit report Oversight of Career and Technical Education Programs in New York State Schools Report 2019S29

https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-follow

State Agencies Bulletin No. 1977

… Employees Tier 6 VDC employees are affected. Background On March 16, 2012, the Governor signed legislation creating … April 2013, employee contribution rate is to be based on employees’ annual wage as required by legislation. Once a … provides employees’ earnings by Dept ID for the calendar year entered. If the query returns multiple …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdc

DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services

… DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to compensate for …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-services

DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances

… Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the state's … long-term fiscal position. To do so, policymakers should take several steps. First, prudently and transparently use … Thomas P DiNapoli today urging New Yorks leaders to take steps that can help protect and strengthen the states …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-finances

DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow

… Leadership and Community Protection Act, the Climate Smart Communities Program and the Community Risk and …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-grow

State Comptroller DiNapoli Releases School Audits

… software access controls were adequate. As a result, data and personal, private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to finding sensitive information technology (IT) … financial software policies; establish an IT contingency plan; or provide IT security awareness training. Auditors …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits