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Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… [read complete report – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) … Did Delaware County Industrial Development Agency DCIDA officials …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteState Comptroller DiNapoli Releases School District Audits
… reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 … as required. They also did not adopt an adequate written policy that addressed the creation, maintenance, and storage …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… come to a bipartisan agreement on the next installment of federal stimulus legislation. Let’s do it right: The … essential services or tax increases. The economic impact of COVID-19 has produced dramatic drops in government revenue. State tax revenue in New York was down $1.5 billion or 17.3 percent in June compared to last …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19State Agencies Bulletin No. 1003
… procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All State Agencies … Agency Representative. A completed Payroll Certification Form affirms that an Agency Representative has reviewed and … OSC on an AC 2822 which will be kept on file at OSC. This form must include the name, title and signature of each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 1964
… is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a … through the Uncashed NYS Payroll Checks mailbox for a stop payment, replacement, reversal, or exchange of a NYS … process, state agencies must submit a payroll check stop payment, replacement, reversal, or exchange request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 2000
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission … (Late)” Transactions OSC recognizes that occasionally there may be an extraordinary circumstance that prevents an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesAdditional Resources – Information Technology Contingency Planning
… Security Division https://csrc.nist.gov/publications/sp New York State Office of Information Technology Services … United States Computer Emergency Readiness Team (US-CERT) https://www.us-cert.gov/ …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesFormer Fire Co. Treasurer Admits Stealing $24K
… Sheriff Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole … working with Sheriff Philip Povero and District Attorney James Ritts, these funds will be repaid." Wharton must …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions … tax bill moving forward in Congress remains a bad deal for New York …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought … Barnes pleaded guilty on Thursday after pocketing $4788 in public funds for her personal use …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lindenhurst Union Free School District – Credit Cards (2016M-179)
… $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Mount Sinai Union Free School District – Financial Management (2013M-227)
… Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by statute and … for revenues, expenditures and unexpended surplus funds. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bethpage Union Free School District – Leave Accruals (2015M-100)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected … Key Recommendations Design and implement procedures to address maintaining accurate leave records and ensure there …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Chenango Forks Central School District – Financial Condition (2014M-98)
… recurring expenditures. Although the District is currently financially stable, relying on one-time revenues combined …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98