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Clarence Public Library – Audit of Claims (2016M-355)
… Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit policy. The Board …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84State Agencies Bulletin No. 1932
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … (based on the NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the … code on the employee’s Job Data page is 0004 and the value in the FIS Amount field is less than or equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the Village’s financial operations for the period August … Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30DiNapoli Announces Latest Fiscal Stress Scores
… in each category of stress, according to a report released today by State Comptroller Thomas P. DiNapoli. These … a report summarizing FYE 2024 fiscal stress scoring results for both calendar year and non-calendar year … Monitoring System – Municipalities: Fiscal Year 2024 Results Online Interactive Visualization Fiscal Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… audit, issued in December 2020, found that the department did not provide adequate oversight of CTE programs offered … audit report, issued in August 2021, found the department did not have a process to identify and recover improper …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will provide investors with the robust climate … necessary to make informed investment decisions. Today's SEC rule does just that. “I would like to thank Chair Gensler …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great … P DiNapoli today announced his office completed audits of the Town of Colonie Village of Frankfort Gloversville …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Section 8 Housing Choice Vouchers – Federal Funding and New York
… federal government’s primary means of providing private-market housing assistance. Vouchers cover a portion of rent, … In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five boroughs as well …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersSteuben County – Financial Management (2025M-127)
… reports. Understanding the Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference between … accumulated over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Agencies Bulletin No. 1874
… instructions for processing the 2020 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees Interest … employees Agreement), between the State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securitySUNY Bulletin No. SU-324
… to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life insurance. Affected Employees: Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesVillage of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital … 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Opinion 99-16
… depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government … above in its custodial agreements. In relation to the model custodial agreement at issue here, we note, initially, …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Comptroller DiNapoli Releases Municipal & School Audits
… Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll … undetected and uncorrected. Specifically, town officials did not segregate the bookkeeper’s duties or implement … of Greig – Long-Term Planning (Lewis County) The board did not establish long-term financial and capital plans or …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsUnified Court System Bulletin No. UCS-301
… 117XX (except 11719, 11764, 11778, 11786, 11789, 11792), and 119XX Westchester County 105XX (except 10509, 10512, 10516, 10524, 10537, 10541, 10542, and 10579), 106XX, 107XX, 108XX Rockland County 10901, 10911, … taxable gross wages, for tax withholding purposes, and reflected on the 2021 Form W-2 (Wage and Tax Statement). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases State Audits
… in July 2011, examined the Department of Transportation’s (DOT) oversight of grant activity. Auditors found that the … effective communication and information sharing within the DOT and with other state agencies that also provide grant funding. In a follow-up, auditors found DOT has made progress in correcting the problems identified …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and October 2020, numerous auto parts were purchased that did not fit police vehicles, including parts for … own. In addition, invoice descriptions were altered and did not match the actual parts purchased. Relyea, who owns an … Investigators found invoices worth $4,173 for parts that did not fit on police vehicles with his name on them. …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyTown of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and … January 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population … Town of Hartford Online Banking and Information Security 2016M385 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385