Search
Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andOperational Advisory No. 32
… of Appropriation/AP Adjustment Voucher should be submitted in SFS for OSC approval. All other revenue sources must be … Since the refund relates to a payment that was posted in SFS, a “Related Voucher” must be linked to the … Agencies must include the Citibank voucher ID as backup or in comments. Use Supplier ID: 0RPCARDPUR - ROA Vendor Refund …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesStandardized Forms – Travel and Conference Expense Management
… of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic format. An electronic format … A travel reimbursement form should request information in the following areas: Purpose and dates(s) of the travel – …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… year, DiNapoli’s office completed a series of audits on compliance with the SAVE Act. The first audit found SED was not sufficiently monitoring school districts’ compliance with the act’s safety planning requirements. The … safety planning requirements, finding it needed to improve compliance with the law and city regulations. DiNapoli also …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information … Determine how effective the IT Transformation process has been in ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,072 … remediation at the former Eastman Business Park in Monroe County. Governor’s Office of Employee Relations … LLC to lease space for Upstate Cancer Center of Verona in Oneida County. $6.4 million with Siemens Medical Solutions …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, … deposits totaling $2,180 with correct dates or amounts in the computerized accounting software. Record 104 … disbursements totaling $22,062 with correct vendor names in the computerized accounting software. Obtain any Board or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli Releases Municipal Audits
… identified 67 (8%) where town officials could consider taking additional steps to increase physical accessibility at … identified 103 (16%) where town officials could consider taking additional steps to increase physical accessibility at … identified 66 (6%) where town officials could consider taking additional steps to increase physical accessibility at …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsService Retirement Benefit – State Police Plan
… Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … before your retirement date. To apply for retirement, sign in to your Retirement Online account , go to the ‘My Account …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … said. “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… means all agencies will be able to access the complete list of Department codes in the SFS. In general, Department is seven numeric … numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be placed in a reserve fund if a local government: exceeds the tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOrleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could be … inadequate communication between social welfare examiners in two different County Social Services programs. In …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The Board does not require the City … reconciliation for 2013 was not completed until July 22, 2014, instead of March 1, 2014 as required. The City does not deposit Project …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Adirondack Central School District – Financial Condition (2016M-184)
… The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Liberty – Financial Condition (2013M-109)
… necessary adjustments to the levy each year, within the real property tax cap limit, to offset the expected rate of …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town 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 … by some Town operations funded by the general fund to other departments and districts accounted for in other …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247World Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup efforts, and you were … an accidental death benefit if you die from a qualifying WTC condition. There are specific eligibility requirements …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumption