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State Agencies Bulletin No. 1350
… Comptroller (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) with the … OSC has created a file of employees with taxable wages for 2014 and compared that information with SSA records using … match: DOB and gender code not checked Other SSN Deceased Contact the SSA office for more information Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities (Steuben … responsibilities because he failed to provide oversight of the bookkeeper, who performs all financial duties, … making transfers directly from the bank accounts of the independently elected town clerk and justice. Village …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… a vendor by a New York State assigned ten-digit vendor number instead of its Federal Tax Identification Number. In … on the SFS. (See Chapter X, Section 1- Guide to Vendor/Customer Management Overview of this Guide, for more … they must be registered in the Centralized Corporate Customer File and assigned a Customer ID. (See Chapter X, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials … resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s deputy … by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsApalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January … Apalachin Fire District Oversight of Financial Operations 2013M25 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… update the prior years’ accounting records. The Supervisor did not provide adequate oversight of the bookkeeper’s duties during our audit period. The Supervisor did not ensure all deposits were made intact and in a timely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Putnam Valley Central School District – Information Technology (2021M-154)
… (District) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire … Comptroller DiNapoli today announced his office completed audits of the Village of Allegany Baldwin Public Library Town …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … claims and approve the abstract prior to the treasurer making payment on the claims creates a deficiency in the … bidding requirements or the town’s procurement policy when making purchases. The superintendent did not consistently …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were … The former Treasurers did not maintain adequate records to account for all money received and disbursed by the … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mVillage of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … reports were inaccurate or not prepared and submitted to company officials or to the comptroller’s office. City of Gloversville – Parking …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-3
… and immediately by the officer collecting the same to the chairman, and shall be paid by him into the uninsured … of towns and police justices of villages shall be paid to the state comptroller in accordance with the provisions of … fines collected by town and village justices must be paid to the State Comptroller (Justice Court Fund). Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Purpose To determine if the Long Island Rail Road (LIRR) used the … purposes and whether the funds were properly monitored to prevent fraud, waste and abuse. Our audit covered the period April 30, 2009 to June 30, 2012. Background The LIRR, a constituent of the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsHampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68