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Village of Earlville – Collections (2024M-128)
… Law (Village Law) Section 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed … recommendations and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Border City Fire District – Board Oversight (2024M-137)
… he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies or in the best interest of taxpayers. The Board also did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Comptroller DiNapoli Releases Local Government Audits
… New York State Comptroller Thomas P. DiNapoli announced the following local government audits have been completed. Town of Amity – Town … New York State Comptroller Thomas P DiNapoli announced the following local government audits have been completed …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsInternal Control
… State Comptroller Policies and Procedures Advisories Guide to Financial Operations Certification of Internal Controls … incorporates the increasing use of information technology to carry out critical government operations, recognizes the …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlChallenging a Determination – State Police Plan
… Email the Hearing Administration Bureau at Hearings@osc.ny.gov By mail: Hearing requests sent by regular mail will be … When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can be reached during the day. We will …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationEast Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The … manager: Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and District … the Greece Central School District District Board of Education Board and District officials sought competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mState Comptroller DiNapoli Releases Municipal Audits
… (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases State Audits
… of Health (DOH) – Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No … of approximately $2.7 million in Medicaid overpayments for services provided to recipients with multiple … Hill shop when compared with their work production records for the same periods. Auditors also identified several MTA …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationCentral Square Central School District – Fund Balance (2022M-196)
… District had relatively modest property tax increases each year, the increases may not have been necessary, considering … surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, … in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Unclaimed Funds Survey
… are having a technical issue or have a question related to your claim, please contact us . …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyMaintain My Payroll Contact Information
… Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Town of Carroll – Town Clerk … of the district’s heating oil costs. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second … the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxes