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Village of Fort Plain – Leave Benefits (2020M-101)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Catskill – Accounting Records and Reports (2024M-66)
… at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… provided at selected Town facilities. Key Findings Of the 1,290 applicable physical accessibility components … selected Town facilities. Specifically: 67 components at the Town Hall, such as signs with raised lettering and … physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used … action. Town of Clifton Park – Physical Accessibility to Programs and Services (Saratoga County) Of the 562 applicable …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Town of Western - Supervisor’s Records and Reports (2022M-184)
… and the transparency of Town financial operations is diminished. The Supervisor did not: Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Cost-of-Living Adjustment – Divorce and Your Benefits
… payments as intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a … the COLA, the DRO must be drafted to reflect that intent . If a DRO awards an ex-spouse a flat dollar amount, a COLA … Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentScio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials could … hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. … corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Uncollected Penalties
… penalized establishments went out of business resulting in the withdrawal and write off over $3.5 million of accounts …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesOrdinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitThousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Charter School of Educational Excellence – Information Technology (2023M-174)
… data. Three out of six tested users of the cloud-based application used for School operations stored sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Village of Lake George – Records and Reports (2024M-82)
… was not properly reported in the Annual Financial Report (AFR). Without reliable accounting records and reports, the … Village Law, Section 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … at the Town Hall, such as carpets or mats at entrances and interior spaces securely attached to minimize tripping … taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44