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Pearl River Union Free School District – Fixed Assets (2022M-126)
… Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Marathon – Claims Audit Process (2022M-124)
… been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … New York State Office of General Services contract pricing option. Key Recommendations Audit all claims submitted for …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Groton – Long-Term Planning (2022M-113)
… [read complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway … Key Findings Town officials did not establish long-term capital and financial plans to address the Town’s Highway …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … Board members attended the mandatory training, they would have better positioned themselves to oversee the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Newark Central School District – Employee Benefits (2024M-40)
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to … to initiate corrective action. … Assess whether City of Auburn City officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Contract Advisory No. 33
… to Labor Law § 220-i, effective December 30, 2024, (i) contractors are prohibited from bidding on contracts for … work on covered projects subject to Labor Law §§ 224-A and 224-D or other projects that are privately owned and … to the Bureau of Contracts for approval, a contractor’s timely proof of certificate of registration must be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryDiNapoli: Tax Cap Remains at 2% for 2026
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026DiNapoli Releases Bond Calendar for Third Quarter
… money. The anticipated sales in the third quarter compare to past planned sales of $4.68 billion during the second … office chairs the Securities Coordinating Committee to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterState Agencies Bulletin No. 1717
… Purpose To notify agencies that checks resulting from a partial … as indicated by the AC230 check reversal, will be mailed to the employee’s preferred mailing address, as shown on the … a check resulting from a partial paycheck reversal due to overpayment Deceased employees whose check is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 1, 2011 to April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess … annual 2011 financial report with the State Comptroller’s Office. Key Recommendations Confer with the District’s legal … the services to be provided and the pay rate for each service. Adopt written policies and procedures covering …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operations