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Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… The Highway Superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Attica Central School District – Financial Management (2022M-103)

… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). … improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Town of Waterloo – Financial Management (2022M-7)

… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) … manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor … and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish written multiyear …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

Wynantskill Union Free School District – Purchasing (2022M-85)

… competition for 17 purchases totaling $27,231. Further, contract award and pricing information was lacking on seven purchases made through State contract vendors, and the District should have paid $1,028 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Town of Franklin – Financial Condition (2018M-8)

… through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Accounts Payable Advisory No. 22

… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public accountability and provides useful information to contracting agencies and potential future bidders. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected facilities. … Town of Colonie Town officials could take additional steps to increase physical accessibility to programs and services …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

New York State Payroll

… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax …

https://www.osc.ny.gov/state-agencies/payroll

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. … purposes. Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Village of Elmira Heights – Claims Auditing (2024M-44)

… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

State Comptroller DiNapoli Statement on 2025 State of the City Address

… released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is … 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

Service Retirement Benefits – Special 20- and 25-Year Plans

… benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of … 1% of their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefits

Partial Lump Sum Payment – Special 20- and 25-Year Plans

… 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to receive a … Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; … a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your retirement …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-payment

Accounts Payable Advisory No. 64

… or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed … review the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checks

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that the Company’s financial activity was recorded and reported …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Town of Bradford – Financial Management (2015M-239)

… The Town of Bradford is located in Steuben County and has a population of approximately 850. The Town is … that purchases were made for Town purposes. The Board and Highway Superintendent have not provided adequate … Implement fiscal policies to govern budgeting practices and financial operations. Develop a comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239

New York State Financial Reporting

… State Funds 2022 Annual Cash Basis Report on State Funds 2021 Annual Cash Basis Report on State Funds 2020 Annual Cash … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance with …

https://www.osc.ny.gov/reports/finance