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City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing building violation fees and … and implement Building Department policies and procedures to resolve building code violations. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveState Comptroller DiNapoli Releases Municipal & School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 39 of the 312 (13%) water outlets identified at select areas were not sampled or … sampling and remedial action plans that identified all water outlets for sampling or which water outlets they …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital improvements for the period March 1, 2015 through … and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289SUNY Bulletin No. SU-324
… Purpose: The purpose of this bulletin is to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the Village’s financial operations for the period August … Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Cost-Saving Ideas: Overtime Planning and Management
… including pension benefits, are large expenses for New York's local governments and school districts. These costs … costs. Fair Labor Standards Act and the New York State Taylor Law In implementing actions relating to overtime, keep …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementTown of Spencer – Disbursements (2025M-35)
… audit of all claims paid during the audit period. As a result, we identified claims being paid without the Board’s … audit of all claims paid during the audit period As a result we identified claims being paid without the Boards …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… are paid on time, and funds are safeguarded and available for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, mismanagement, fraud, … implement compensating controls or provide guidance to the Treasurer 2 related to recording and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The board and district … million. Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … Findings The District appropriated fund balance annually to help finance budgeted appropriations, but only a portion …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… 2014-15 fiscal year totaled approximately $2.5 million. Key Findings The Board did not adopt adequate policies for … claims, which were not audited prior to payment. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257State Police Bulletin No. SP-151.1
… No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to receive a partial lump sum payment (PLS) at retirement. To be eligible, … including the taxability of a PLS payment, read Partial Lump Sum (PLS) Payment at Retirement — For Eligible …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentKerhonkson Fire District – Board Oversight (2025M-124)
… oversight of the financial activities to ensure public funds are managed with accountability, transparency and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124City of Albany – Payroll (2015M-110)
… departments. Ensure that DGS employees work their required weekly hours in accordance with their collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Town of Hartford – Online Banking and Information Security (2016M-385)
… financial information is adequately secured for the period January 1, 2015 through July 31, 2016. Background The … total approximately $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… of appropriations and appropriated fund balance. Review all reserves currently established and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m