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Comptroller DiNapoli Releases Municipal Audits

… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

State Agencies Bulletin No. 2158

… this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year … Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must verify the agency return address for all Department ID(s) associated with their agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-tax

Generic PINs

… of General Services’ (OGS) Fuel Card Services Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), … Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

Child and Dependent Care Credit

… subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City Administration …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

College at Cortland – Selected Employee Travel Expenses

… and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies … associated with in-state and out-of-state sporting events, including transportation, meals and lodging.  Some of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

College at Brockport – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse.  The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Electronic Reporting

… Holders of unclaimed funds can send the Office of the State Comptroller …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting

State Agencies Bulletin No. 2362

… agency’s address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates:   This bulletin is effective … address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2025. OSC Actions: OSC will update PayServ … agencys address to be displayed on Employee Form W2 for Tax Year 2025 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-tax

State Agencies Bulletin No. 2267

… this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year … Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must verify the agency return address for all Department ID(s) associated with their agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-tax

State Comptroller DiNapoli Releases Municipal Audits

… did not adequately monitor fiscal operations and properly document disbursement approvals. The board also did not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as required. … your government money is spent at  Open Book New York . Track municipal spending, the state's 180,000 contracts, …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and … expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… – pdf Audit Objective  Determine whether the Village of Holley (Village) Board of Trustees (Board):  Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Cuddebackville Fire District – Board Oversight (2024M-94)

… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the … requires Board approval. Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… complete report - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … whether they properly managed fund balance. Key Findings The Board did not provide adequate oversight to ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Newark Valley Central School District – Procurement (2022M-60)

… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Town of Hamburg - Finance Office (2023M-109)

… – pdf]  Audit Objectives  Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … Determine whether the Town of Hamburgs Towns Finance Office credit card purchases were …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109