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Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Copiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. … or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Cortlandville – Fuel Purchases (2012M-171)
… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Bolton Central School District – Financial Condition (2013M-58)
… exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District actually … estimates for expenditures based on contractual and historical data. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… to review the City’s internal controls over procurement and cash receipts for the period January 1, 2011, through … The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is … the City Charter, general laws of the State of New York, and local laws and ordinances. The City has an elected Mayor …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… billion higher than the first quarter of 2024, according to the monthly State Cash Report released by New York State … impact of tariffs and federal policy changes that have yet to be fully realized.” Personal income tax (PIT) receipts … collections from the settlement of the 2024 tax year. Year-to-date consumption and use tax collections totaled $5.8 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
State tax receipts totaled $584 billion through the first half of State Fiscal Year SFY 202223 exceeding the latest projections from the First Quarterly Update by $24 billion
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionBackground Checks at Municipal Youth Programs (2012-MS-5)
… youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. … who have contact with children in camps, childcare programs, and therapeutic programs. However, this does not cover all of the youth … Background Checks at Municipal Youth Programs 2012MS5 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value … Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. For the three-month … and death benefits of $3.745 billion paid out during the quarter. Its audited value was $272.1 billion as of March 31, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $7.99 billion scheduled for July, $6.49 billion of which is for new money purposes and $1.5 billion of which is for …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterCost-of-Living Adjustment – Article 14 Benefits
… permanently increase each year. You will begin receiving COLA when you are: 62 or older and retired for five or more … death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. Once you … adjustment, your benefit will include either the COLA or escalation (if eligible), whichever adjustment …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water … totaling $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services they … the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Bronxville Union Free School District - Procurement (2018M-46)
… for the purchase of goods and services not subject to competitive bidding and ensured that written contracts … Consider revising the District’s purchasing policy to require competition for procuring professional services. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46East Meadow Public Library – Claims Auditing (2017M-275)
… period July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of … East Meadow Public Library Claims Auditing 2017M275 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Town of Westford - Financial Operations Oversight (2018M-196)
… - pdf] Audit Objective Determine whether the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the … The Supervisor did not maintain accurate financial records and as a result, did not provide the Board with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the Town to provide fire protection services to the Town’s northern area and is governed by a seven member Board. During …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer firefighters accurately … approximately $27.7 million. Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal … System, as necessary, to ensure conformity with GML. Award LOSAP points in accordance with the adopted Point Syst …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59