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City of Fulton – Capital Projects (2021M-184)
… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184New York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Port Chester - Dual Employment (2018M-91)
… Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job … Determine whether certain fulltime Village employees who simultaneously worked another fulltime municipal job …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Harford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Broadalbin – Leave Accruals (2014M-88)
… The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is … Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key … leave accrual balances are not adequately accounted for and maintained. The Highway Superintendent has not maintained …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Jefferson Central School District – Fund Balances (2015M-236)
… Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with … for retirement contributions, compensated absences and unemployment insurance, with balances totaling $592,843, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Waterloo – Financial Management (2022M-7)
… Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board and Supervisor did not effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… (District) sought competition when purchasing goods and services that fell below the statutory bidding … support competition was sought when purchasing goods and services that fell below the statutory bidding … in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Franklin – Financial Condition (2018M-8)
… The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is … provide the Board with accurate balance sheet reports and complete a timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Accounts Payable Advisory No. 22
… Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 814 applicable physical accessibility components … components at the Public Safety Center, such as a portion of service counters at an accessible height. Four components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving … a paper pay statement and change your tax withholdings. Payroll History Requests For payroll requests and prior service history requests, contact … Resources for state employees and payroll officers …
https://www.osc.ny.gov/state-agencies/payrollMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES … ensure that all credit card charges were properly approved and supported. Therefore, it could not be determined whether … charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. We reviewed 532 …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Village of Elmira Heights – Claims Auditing (2024M-44)
… Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings Although New … Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Hammondsport Central School District – Investment Program (2024M-63)
… $416,821 more than earned. District officials did not: Create, and the Board did not adopt, a comprehensive … review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Comptroller DiNapoli Statement on 2025 State of the City Address
… P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better financial … P DiNapoli released the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address