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City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Payroll Users Group Organizational Charter
… of the Bureau of State Payroll Services shall be a voting member separate and distinct from OSC’s Payroll … elected at the November meeting by a majority vote of the voting members of the Steering Committee, and will take … Chair elections shall take place during odd years, and the voting process will be done by secret ballot. Steering …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterComptroller DiNapoli Releases Municipal Audits
… functions to review bank reconciliations. City of Utica – Parking Violation Enforcement and Collection (Oneida County) … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … to 85 percent, it could collect an additional $78,000 in parking violation revenue annually. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… in the size of the workforce spurred longer hours on the job for many. However, overtime is not a long-term substitute … employees work overtime. Six state agencies had more than 25% of their workforce accruing overtime in 2022. Veterans’ … last ten years, with 16,858 people leaving the workforce, an increase of 26% from the prior year. New hiring declined …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highState Agencies Bulletin No. 1909
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming … provides for a bi-weekly Security Services Hazardous Duty Pay payment for employees who have at least one year of … of service credit and who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not … financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. Perform adequate annual audits; …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Davenport – Financial Operations (2013M-62)
Town of Davenport Financial Operations 2013M62
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … State, and Federal resources that is not under the control of the local school board and is governed under Education Law … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of … result, the town made duplicate payments totaling $79,806, and has an increased risk that errors or irregularities could …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on the passage of the final state … a major investment in transportation infrastructure in the New York City Metropolitan area. The budget includes … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… officials also made it appear they needed more funding to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. … (Oswego County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Sullivan County – Time and Attendance (2017M-55)
… The purpose of our audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. Background Sullivan County is located in the southeastern part of New York State … 77,500. The District is governed by an elected nine-member County Legislature. Appropriations for personal services for …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
St Paul Boulevard Fire Association Board Oversight 2018M117
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct … bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the … Findings Not all claims contained sufficient information to allow for verifying that the items and pricing on the … Key Recommendations Attach sufficient documentation to claims to ensure that the District receives the correct …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately … the District established adequate internal controls over payroll. District officials implemented specific procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSauquoit Valley Central School District – Financial Condition (2016M-88)
… County. The District, which operates three schools with approximately 1,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… (District) officials established adequate controls for managing business office network user accounts to help prevent unauthorized computer use, access and loss. … did not properly manage network user account controls to help maintain continuity of business office operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsFire Safety (2015-MS-1)
… enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions for the period January … and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at least … responsible for Uniform Code enforcement with respect to school districts and boards of cooperative education service …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1