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Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Wallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an unrealistic budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of … records. The audit included four recommendations to help officials monitor and improve the Town’s capital … none were implemented. … The purpose of our review was to assess the Town of West Senecas Towns progress as of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fPort Washington Union Free School District – Payroll (2025M-38)
… Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and … We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, … contain recommendations. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … the State is not uniform. Some courts, we understand, do not view such an objection as being part of the probate …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 91-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §800(3); TOWN LAW, §29(15): A town supervisor would not have a statutory conflict of interest if the supervisor's … with the municipality if the officer or employee has any of the powers or duties listed in General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… with my fiduciary duty to maximize investment returns for the benefit of our members and retirees, these actions … and coal and modify its proxy voting guidelines to push for public companies to increase disclosure of their climate …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Municipal & School Audits
… as well as the estates of three former employees, may have been entitled to separation payments totaling $23,937 … determined 12, totaling approximately $87,300, did not have the required proof of insurance on file. Auditors also … policy, 238 online purchases totaling $189,852 did not have supporting documentation uploaded into the financial …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. … Board annually appropriated fund balance that was not used to finance operations and adopted budgets that overestimated … statutory limit each year. When these funds are added back to the general fund, recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… Unit and divisions. Key Finding Department officials have made progress in addressing the problems we identified … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … of September 9, 2014, of the four recommendations included in our initial report. Key Finding The Department has made …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followAccounts Payable Advisory No. 49
… applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentFriendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Cost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) … while the retiree is still living. A DRO will be reviewed to determine whether it permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office of the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Travel Advisory No. 17
… agency, must be indicated on the employee’s expense report. Also, meals an agency or third party provides as part … employee requests a per diem meal allowance on an expense report, the employee must include documentation to support … , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Patterson – Justice Court Operations (2020M-63)
… Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be … did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63