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Town of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Village of Monticello – Records and Reports (2020M-104)
… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104II.2 New York State Accounting Policies – II. New York State Financial Accounting
… and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe … and all official accounts 2 to audit the accrual and collection of all revenues and receipts and 3 to prescribe …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Contract Advisory No. 33
… (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are … subject to Labor Law § 220-i to the Bureau of Contracts for approval, a contractor’s timely proof of certificate of … before commencing work on a covered project. Click here for the DOL Registration Website for further details. Click …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… City Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 … physical accessibility for the 70 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… identifying accessible parking spaces and stall doors in restrooms with automatic closers. Four components at the … physical accessibility for the 24 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … villages. "Allowable tax levy growth will be limited to 2% for a fifth consecutive year," DiNapoli said. “The challenge …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Coalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … Thomas P DiNapoli and New York City Comptroller Scott M Stringer a coalition of 41 investors today urged US …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationCUNY Bulletin No. CU-306
… Purpose To provide agencies with information for the manual processing of the general salary increase and other miscellaneous earnings. Affected Employees Annual … This bulletin provides agencies with information for the manual processing of the general salary increase and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkFocus on Identity Theft
… ways to protect yourself from identity theft: Leave Social Security cards home; carry only the credit and bank cards you … no longer needed. Use two-factor authentication for online security. Use strong passwords or a password manager; change … URL beginning with “https” (rather than “http”) and a lock icon near browser location field. Don’t click on links …
https://www.osc.ny.gov/reports/focus-identity-theftExamples from GASB Statement 34 - Statement of Activities
… 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… Auditors reviewed 40 parks across New York State from January 2018 to October 2022 and examined 1,446 amenities … if they were adequately addressed. Auditors reviewed 27 complaints at 14 parks, and when those parks were visited, … Parks agreed with the audit’s recommendations, and as a result will conduct a multi-faceted review of its policies, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesComptroller DiNapoli Releases School District Audits
… operations. The district could not demonstrate a plan for the need for certain reserves that have not been used for three years. … security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District financial … that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to make purchases totaling … Determine whether the Board provided adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization … use of reserve funding sources for capital projects are in compliance with applicable statutes and regulations. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220State Agencies Bulletin No. 1549
… of payroll deductions via electronic input file from PEF for deduction code 392, Transamerica Life Insurance. Affected … Employees who previously enrolled in payroll deduction for Transamerica (voluntary) Life Insurance offered through … Transamerica will no longer support payroll deduction for this voluntary life insurance effective March 1, 2017. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Brocton Central School District – Financial Management (2023M-44)
… officials properly managed fund balance and reserves. Key Findings The Board and District officials did not … . The Board and District officials: Overestimated budgetary appropriations by an annual average of $1 . 3 … the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ timecards did not always …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207