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Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial … New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program … 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Chenango Forks Central School District – Financial Condition (2014M-98)
Chenango Forks Central School District Financial Condition 2014M98
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to … Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Ellicott – Fiscal Stress (2013M-269)
… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … same period. The general town-wide and highway part-town funds have had operating deficits during the last three …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Canton - Compensation and Benefits (2018M-159)
… referendum requirements. Set the salary or hourly wage of all officers and employees. Implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159DiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Carlisle , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In … P DiNapoli today announced his office completed audits of the Town of Carlisle Keeseville Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… expectations. The Departments we examined generally did not use performance-based contracting to measure …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to inform CUNY agencies of the additional bargaining units being added for the NYS … U5 Steamfitters Local 638 Background The City University of New York (CUNY) agreed to implement the NYS Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… the Clerk-Treasurer. Consult with the former Village’s insurance agent to determine if the Village had employee bonding and whether the Town can submit a claim to recover all, or a portion of the loss. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary … 17 Opns St Comp 1961 p 240 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Comptroller DiNapoli Releases Audits
… only a minimal number of Empire Plan claims; CVS Caremark did not perform on-site audits of all the top 50 paid … A prior audit, issued in February 2022, found that NYPA did not place the Charge NY and Charge NY 2.0 charging … in locations that supported the programs’ intentions and did not review and analyze usage data for charger placement …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Central School District is located in Greene County and is governed by the Board of Education, which comprises … has declined as a result of planned operating deficits and appropriating fund balance to finance the planned … continued appropriation of fund balance will deplete it, and District officials will have to identify other revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… personally owned devices to Town computers, sanitation and disposal of electronic media, inventory and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84State Agencies Bulletin No. 1947
… 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 … the NYS Position Number) is equal to 001-037 or 600 with a value of 001-037 in the Equated to Grade field, and the Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Albert Alvarez and former Tremont Crotona Day Care Center Executive Director Anna Mendez for seven counts of Offering a … class E felony, in New York County Supreme Court. Alvarez is also charged with one count of Grand Larceny in the Third … law for their own benefit." Alvarez previously served as Chief of Staff to New York City Council Majority Leader Joel …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andTown of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66