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Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. … Key Finding We commend the Board for their efforts to provide oversight of the financial operations of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsBroome County – Financial Condition (2013M-224)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in the central southern portion of upstate … Tier, has a population of approximately 200,600. The County is governed by the Board of Legislators comprising 15 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its … active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a … against expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andSouthold Union Free School District – Claims Processing (2013M-183)
Southold Union Free School District Claims Processing 2013M183
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… The District, which operates one school with approximately 675 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and … NYSLRS pensions are considered marital property and may be divided when a marriage ends Draft a DRO Overview …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is being spent appropriately and effectively. … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsSelected Aspects of Discretionary Spending
… personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations Examine …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and West … spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga … Department or the Office of State Comptroller. Also, library officials have not established procedures to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … is being spent appropriately and effectively.” Town of Champion Great Bend Fire District – Controls Over Financial … today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Overview – Membership and Enrollment
… Death benefits; Service retirement; Disability retirement for both on-the-job and non-job-related disabilities; … five years of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave … Those for whom membership in NYSLRS is mandatory and who, therefore, must join; or Those for whom membership in …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… budget. The Board has not developed a formal long-term plan addressing the excessive unexpended surplus fund … a disaster recovery plan, or a policy that addresses the protection of personal, private and sensitive information. … recovery plan that details specific guidelines for the protection of private and essential data. Exercise the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025June 2002: GASB Statement 34
… Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has been working to create a new … financial reporting model that provides users of financial statements with information which will enhance their … issuance of Statement 34 of the Governmental Accounting Standards Board - Basic Financial Statements and Management’s …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Village of Gowanda – Procurement (2013M-175)
… obtained bids and quotes in accordance with the Village’s procurement policy, and verify that they were receiving the … Ensure that Village officials comply with the adopted procurement policy and approve contracts awarded through the … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57