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U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… rates set by the federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight … for meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180State Comptroller Dinapoli Releases Municipal Audit
… totaling $3,435 were collected and deposited but payments to the clerk-treasurer and reported to the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditState Police Bulletin No. SP-151.1
… agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members … Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. … OSC Actions OSC will update the Description of Deduction Code 482 from NYSPIA Emergency Assist. Fund to NYS Police Inv …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat with … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationPleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeArchived Data and Publications
… Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for … Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsOil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for spill … The Oil Spill Fund protects our air soil and water supplies from toxic …
https://www.osc.ny.gov/about/oil-spill-fundSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Smithtown Fire District – Capital Project (2014M-231)
… Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April 23, … of Sidney, Delaware County, which comprises three Fire Companies. The Department, which provides fire protection … by a nine-member Board of Directors. The Department and Companies disbursed approximately $144,000 during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124CUNY Bulletin No. CU-467
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Rochester Prep … School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to … York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsWage Subsidy and Transitional Employment Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Wage Subsidy and Transitional … program requires New York State to engage individuals in countable work activities. The Office administers New … withhold 25 percent pending the participant’s retention in unsubsidized employment for 90 days after the subsidized …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followState Comptroller DiNapoli Releases School Audits
… , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … unrestricted fund balance exceeded the statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll … WaterfordHalfmoon Union Free School District and the West Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Special Disability Benefits – Special 20- and 25-Year Plans
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical … benefit. Police officers who are permanently disabled by heart disease, and who passed a physical examination upon …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsSouthold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted access to functions of the financial software applications that they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected