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Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Kaser - Refuse User Fees and Records (2018M-97)
… of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Comptroller DiNapoli Releases School Audits
… reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… an independent audit of the District’s financial records on an annual basis and ensure that the AUD is filed within 60 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1016.1
… identifies individuals who have notified the USPS of a change of address, but have not yet notified their employer. … and check address as recorded in PayServ to be matched to change of address information filed with the USPS. For each address compared, if no change of address form has been filed with the USPS, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Comptroller DiNapoli Releases State Audits
… the Reimbursable Cost Manual (2016-S-23) Bornhava, a not-for-profit organization located in Buffalo offers a range of preschool special education … to the wrong department payroll. For access to state and local government spending and 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsTown of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… is no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually created and retained. Auditors found 31 companies that received loans only created half of the jobs they said they would create. Schenectady County IDA …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataWest Valley Central School District – Financial Management (2013M-178)
… period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus … West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178State Agencies Bulletin No. 2009
… a treaty between their country and the U.S. with wages in tax year 2021 are affected. Background According to the IRS … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … as claimed in the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background According to the IRS … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … as claimed in the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Comptroller DiNapoli Releases Municipal & School Audits
… transparently fund reserves or take appropriate action to address overfunded reserves. Thousand Islands Central … from productive use and may have missed opportunities to reduce the tax levy. The board and district officials … not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 Operations (Rensselaer County) The board … a $4.1 million capital project to construct a waste water treatment plant and sewer district. The board did not establish an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Bolton Fire District Town of Deer Park East Bloomfield Fire District East BloomfieldHolcomb Fire Department City of Newburgh Rockland County Village of South Corning and the Village of Wurtsboro
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardWeedsport Central School District – Financial Management (2016M-94)
… District, which operates two schools with approximately 800 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… work. We love our tourists. We need to make sure those tax dollars support the rest of us who live here 12 months a … snapshot highlighted that these are not only famed tourist destinations, but hubs of job growth and opportunity … maintaining the local seasonal businesses that are a major tourist attraction. I am grateful to have New York State …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadePartial Lump Sum Payment – Special 20- and 25-Year Plans
… members can choose to receive a partial lump sum payment (PLS) at retirement. To be eligible, you must: Retire under a … benefit (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of … have been eligible to retire. If you choose to receive a PLS payment, your lifetime monthly pension benefit will be …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentGloversville Housing Authority – Selected Financial Operations (2015M-257)
… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 … Key Findings The Board did not adopt adequate policies for tenant rent collections to ensure that payments were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257