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DiNapoli Releases Municipal Audits
… increased the burden placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by approximately $1.5 million (84%) over … actions and were not made available for public review in a timely manner. Town of Saugerties – Claims Auditing …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Superintendent would supervise an appointed claims auditor from an administrative point of view, to keep the claims … knew that District policy prohibited District employees from using District-purchased assets for personal use, he … knew that District policy prohibited District employees from using Districtpurchased assets for personal use he …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Opinion 99-13
… structure is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; … of applicants may be established and different fees fixed for each such class, if the town has a rational basis for such distinctions. A higher town building permit fee for …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 89-9
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Agencies Bulletin No. 271
… Purpose To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. Effective Date … To provide related panel information and advise agencies of view access to the Retro Pay Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… Auditors reviewed 40 parks across New York State from January 2018 to October 2022 and examined 1,446 amenities … if they were adequately addressed. Auditors reviewed 27 complaints at 14 parks, and when those parks were visited, … Parks agreed with the audit’s recommendations, and as a result will conduct a multi-faceted review of its policies, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesContact Us
… throughout the process by entering the Claim ID referenced in your confirmation email. Note that our call center … any more information about your claim than what’s included in your status or correspondence from us, and cannot provide … The Claim ID is referenced at the top of the email and in the upper right-hand corner of the letter. Use your Claim …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … Findings The Board has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … of funds and discontinue allowing vendors to access the bank accounts. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the period … The purpose of our audit was to review the Towns financial records and reports for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301What is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialComptroller DiNapoli Releases School District Audits
… operations. The district could not demonstrate a plan for the need for certain reserves that have not been used for three years. … security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Elmira – Financial Condition (2015M-226)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through August 12, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 were approximately $3.63 million. Key Findings Town … Develop and adopt a multiyear financial plan for long-term operating and capital needs. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… of our audit was to review the Town’s financial operations for the period January 1, 2015 through April 29, 2016. … an elected five-member Town Board. Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Columbia County – Payroll (2014M-121)
… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121State Agencies Bulletin No. 1549
… of payroll deductions via electronic input file from PEF for deduction code 392, Transamerica Life Insurance. Affected … Employees who previously enrolled in payroll deduction for Transamerica (voluntary) Life Insurance offered through … Transamerica will no longer support payroll deduction for this voluntary life insurance effective March 1, 2017. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offered