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State Agencies Bulletin No. 2394
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2025 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuThousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Background The Margaretville Volunteer Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… to line the pockets of a dishonest clerk,” DiNapoli said. “My office will continue to root out corruption at all levels. …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialTown of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton – Justice Court Operations (2018M-21)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-carrollton-jc.pdfTown of Angelica – Justice Court Operations (2018M-11)
Town of Angelica – Justice Court Operations (2018M-11)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-angelica-jc.pdfTown of Clarkson - Justice Court Operations (2018M-57)
Town of Clarkson - Justice Court Operations (2018M-57)
https://www.osc.ny.gov/files/local-government/audits/pdf/clarkson-jc.pdfDual Employment
… resulting in payroll payments of at least $17,336 for time not worked during the audit period. Another UCS … of salary payments and adjustment of service credits for pension purposes. Provide pertinent time and attendance … Court Administration: Controls Over Overtime Costs (2011-S-2) …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentState Comptroller DiNapoli Releases Municipal & School Audits
… was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – Financial Operations (Greene County) The board and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… at greater risk for unauthorized access, misuse or loss. In addition to finding sensitive information technology (IT) … and calculated correctly. District officials made errors in 76% of district employees’ accrued leave calculations. The … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsOpinion 88-79
… may use "program income" derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers in financing economic development projects eligible under the particular federal … the use of "program income" derived from an Urban Development Action Grant (UDAG), the proceeds of which were …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Long Island Association for AIDS Care, Inc.
… Purpose The objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) … The objective of our examination was to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incOpinion 90-43
… This is in reply to your inquiry requesting our opinion concerning section 208-f of the General Municipal Law. This … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Comptroller DiNapoli Releases Municipal Audits
… leave records and signing checks. Village officials do not adequately review payroll records, including the … checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… which may have resulted in greater investment earnings. For example, the district’s investment earnings totaled $968, … the company’s board did not develop financial procedures for collections and disbursements, periodically monitor the … board did not properly audit 78 claims totaling $47,836. For example, the board approved 21 claims totaling $23,789 …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15SP-227 Att BU17 2022 Additional Compensation Chart
Commissioned and Non-Commissioned Officers Additional Compensation Effective April 1, 2022
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-sp-227-4-attachment.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… critical data would be preserved and operations restored in the event of an interruption. Great River Fire District – … $4,701 without documentation supporting the calculations. In addition, the listings of claims included in the treasurer’s reports were inaccurate or incomplete for …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Binghamton Housing Authority – Oversight … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-audits