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State Comptroller DiNapoli Releases Municipal Audits

… 89 purchases totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked … and services procured were only available from legitimate “sole source” providers. Auditors also found that three …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board did … as required by Town Law, and document the results of this audit in the minutes. Maintain accounting records to …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Housing Authority Administrative Expenditures (2016-MS-2)

… report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of … , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing … controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… District officials have not identified opportunities to reduce student transportation cost by performing appropriate … the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations … outside the District with neighboring districts and reduce the number of spare buses in the District fleet to be …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Town of Delhi - Highway Department Leave Records (2020M-53)

… not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53

State Comptroller DiNapoli Releases Audits

… (Steuben County) The school board and district officials have not established adequate written policies and procedures … disposal methods. As a result, district officials do not have assurance that they received the best value for this …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 994

… PayServ application. It contains topics that provide step-by-step instructions for entering transactions as well as … Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink located in the upper right … and Know It? See It! – This mode enables the user to learn by watching an animated demonstration of tasks being …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upk

Town of New Baltimore – Procurement Practices (2013M-203)

… Town officials stated that items were purchased through State or County contract but they did not confirm that they … that effect. Our comparisons of items and prices against State and County contracts indicated that the purchases were …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203

Village of Pomona – Transparency of Fiscal Activities (S9-24-17)

… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, … operations. The audit included six recommendations to help the Board and officials monitor and improve oversight … chief fiscal officer and responsible for the Village’s day-to-day financial activities, which include processing cash …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

Town of Perth – Conflict of Interest (2024M-142)

… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

NYS Payroll Online Customer Satisfaction Survey

… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …

https://www.osc.ny.gov/state-agencies/payroll/nyspo/survey

State Agencies Bulletin No. 1649

… if the employee needs a check exchanged, or is due a balance from a partial reversal, the check is created from …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checks

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

Cortlandville Fire Department – Internal Controls (2014M-3)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … that would adequately segregate the duties of day-to-day financial operations. As of November 2013 the … Adopt detailed written policies and procedures to ensure a strong system of internal controls over the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3

Comptroller DiNapoli Releases School Audits

… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

Fuel and Services

… DMNA did not follow, or did not have the documentation to support it followed, State procurement requirements. In particular, DMNA lacked documentation to support the reasonableness of the prices paid and how it … fuel. In addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the …

https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-services

Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial … Village’s fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20