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Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port Ewen Fire District – Financial Management (2024M-157)
… 2023. Adopt a written multiyear financial or capital plan. Key Recommendations Maintain adequate accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… ensure that financial activity was properly recorded and reported and that money was safeguarded for the period … 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesState Agencies Bulletin No. 1767
… verification of the agency address that will be displayed on Employee Form W-2 for 2019. Effective Date(s) Immediately. … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID … , to ensure that the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialWest Niles Fire Company – Financial Activities (2017M-205)
… Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Challenging a Determination – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationDiNapoli Announces State Contract & Payment Actions for July 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Seaford Union Free School District – Capital Assets (2024M-112)
… districts (districts) also purchase a wide variety of information technology (IT) capital assets, such as interactive displays and desktop computers, as well as highly portable items, such as … to locate and identify assets. For example, 358 IT assets on the inventory list totaling $1.7 million did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… for the six constituent agencies. The MTA issued the All-Agency Travel Policy Directive entitled “Travel and Business … applied. Certain travel transactions lacked proper prior approvals, statements of purpose, or other required … documentation. Key Recommendations Revise the All-Agency Travel Policy Directive to require MTA’s travel agent …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesState Comptroller DiNapoli Releases School District Audits
… Nanuet Union Free School District – Network User Accounts and Information Technology (IT) Plan (Rockland County) … did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In … officials did not develop written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1899
… period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … out period, ensure the employee’s Direct Deposit Table in PayServ is updated immediately. Agencies must continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No.1824
The purpose of this Bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues Reversals Exchanges
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAccounts Payable Advisory No. 29
… certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient … for that certification. This certification requirement is separate and distinct from DOB’s annual Internal Control …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationState Agencies Bulletin No. 1734
… checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS blackout period … end processing OSC Actions OSC will continue to receive and process direct deposit returns from the financial … the SFS blackout period ends. OSC will continue to receive and process direct deposit reversals to and from financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsComptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15