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Access Controls Over Selected Critical Systems
… whether access controls over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent … OCFS is charged with promoting the safety, permanency, and well-being of children, youth, families, and vulnerable populations in New York State. Its …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsEarnings Limits – Enhanced Reporting
… do not take contributions from member earnings that exceed annual limits However earnings that exceed the limit should …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… Local government sales tax collections in August were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that … governments continue to see much stronger collections in 2021 compared to last year when the pandemic kept people …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … rating and other factors are good, you may find comparable coverage at a lower cost. Self-insured counties may offer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsNew York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… According to data released by the U.S. Department of Agriculture in February 2026, New York lost 500 farms and 100,000 acres of farmland … Source: OSC compiled data from the U.S. Department of Agriculture, … According to data released by the US Department of Agriculture in February 2026 New York lost 500 farms and …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025State Agencies Bulletin No. 1943
… State Agencies Bulletin No 1943 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… oft-cited recurring budget risks, such as overtime, cash supports and rental assistance. “New York City needs to face …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… the Metropolitan Transportation Authority’s release of its November budget and financial plan: “Our regional transit … the Metropolitan Transportation Authoritys release of its November budget and financial plan …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … Interest New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … five recommendations included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May … our recommendations in the audit report North Salem Central School District – Network User Accounts (2022M-140), … The purpose of our review was to assess the North Salem Central School Districts Districts progress as of May 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Port Jefferson – Justice Court Operations (2020M-56)
… and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… to its return. In January 2024, the former Supervisor was arrested for stealing Town funds and pleaded guilty to grand …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As a result, the property … Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or four …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Sherman Central School District – Claims Audit (2024M-92)
… complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to … were properly authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92