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Town of Darien – State Contract Loader Purchases (2013M-88)
… officials did not verify that they received the correct State contract prices for the four loaders they purchased in … 2012 and 2013. Town officials did not obtain the relevant State contract price lists, apply the appropriate contract … price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88State Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… New York State Comptroller Thomas P. DiNapoli. As of April 2026, the Authority has committed more than $38 billion from … debt service at 13.5% of revenues in 2026, within its established 15% target range, but rising to … rising costs and deterioration of assets. As of April 2, 2026, the MTA committed $38.5 billion (70%) of the 2020-2024 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtState Agencies Bulletin No. 1936
… upon the return from leave. Agency Actions Employee Reimbursement Distribution Method If an employee provides … to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingState Police Bulletin No. SP-88
… Pay from $1200.00 to $1311.00 annually for Officers in NYC, Rockland, Westchester, Nassau and Suffolk Counties. All … Putnam, Orange & Dutchess Counties $1500.00 to $1639.00 NYC, Rockland & Westchester Counties $1750.00 to $1912.00 … $1000.00 (Putnam, Orange & Dutchess counties), $1500.00 (NYC, Rockland & Westchester counties), or $1750.00 (Nassau & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether … distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Parkland Alienation (2014-MS-5)
… following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Town of Pittsfield – Disbursements (2013M-82)
… a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who … Recommendations Periodically compare the approved warrants with the canceled check images, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background … budgeted operating fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer … or used, leaving 388 million gallons of unaccounted-for water. The cost of unaccounted-for water for 2011 is …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… relating to the calculation of the District’s annual fire protection bill. Key Recommendations Establish a system of … an audit of the District’s records. Negotiate a new fire protection contract with the City that would allow for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsOpinion 2001-6
… fire department may use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Police Bulletin No. SP-223
… of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers … the 2018-2023 Agreements between the State of New York and the Police Benevolent Association of the New York State … code of Leave of Absence/MLS, Leave of Absence/MTS, and Leave of Absence/MLL), and who returns to the payroll by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payValley Stream Central High School District – Capital Assets (2025M-16)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Agencies Bulletin No. 1987
… in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be … be included in the employee’s taxable gross subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Franklin – Financial Condition (2018M-8)
… Key Findings Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or … Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending … students to a neighboring District for the period July 1, 2012 through August 28, 2014. Background The Ripley … had unrestricted fund balance that exceeded the statutory limit. The Board did not appropriate or use the unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Village of Hempstead – Budget Review (B7-13-13)
… in April 2012. The Village’s proposed budget complies with the property tax levy limit. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… encounter data to verify that SMCP claims are eligible for reimbursement. Instead, the Department relies on audits by …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-care