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Brushton-Moira Central School District – Tuition Billing (2023M-158)

… the District’s legal counsel to determine the appropriate course of action regarding the District’s billing errors. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

Border City Fire District – Board Oversight (2024M-137)

… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137

Town of Poestenkill – Credit Card Purchases (2024M-34)

… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … $3.8 million. Key Findings Three Fire Commissioners had not attended mandatory training required by New York …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the … for all Company bank accounts, and provide a copy of this information to the Committee and membership. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The … a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)

… Purpose of Audit The purpose of our audit was to examine internal controls over water … January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has … The purpose of our audit was to examine internal controls over water …

https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town … the required timeframes. Accurately record and report real property tax collections. In addition, the Clerk was …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… was to examine the Department’s internal controls over financial operations for the period of January 1, 2012 … Key Findings Controls are not adequate to ensure that financial activity is properly recorded and reported. Debit … were written to Department members in advance of attending conferences and members were not required to return unspent …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection … East Kingston Volunteer Fire Company Financial Activities 2017M191 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

Proposed Regulations

… solely by this Part may be granted for reasonable cause unless such a waiver would interfere with the … at the request of individual public authorities, upon good cause shown. [(1) Affiliate or affiliated with shall mean a … a waiver [is granted by the State Comptroller] upon good cause shown. Additionally, the [The] Metropolitan …

https://www.osc.ny.gov/legislation/proposed-regulations

State Agencies Bulletin No. 1506

To provide agencies with procedures for updating employee health insurance eligibility records in the payroll system

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payserv

Security Self-Assessment: Questions – Information Technology Governance

… A fillable form is available for download and completion online at … IT Policy 1a Are IT policies adopted, distributed and updated as … changed from the factory default? Yes No N/A What is/are the SSID(s)? 9c Is the most secure encryption … unusual or sensitive access activity identified? What process is followed to determine whether any security …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questions

DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data

… the law and bring their financial reporting up to date. Lists Municipalities in Stress for Fiscal Year Ending 2022 …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-data

XI.12.B Contract Assignments – XI. Procurement and Contract Management

… of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) … their rights, obligations, and liabilities under a contract to another individual or organization. Agency contract managers should be aware of all transfers under a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignments

DiNapoli: Wall St. 2021 Profits near Record Levels

… markets move in cycles, however, and profits will subside at some point. As we prepare for an eventual slowdown in Wall … securities industry declined by nearly 2 percent (or 3,600 jobs) in 2020 to 179,900 jobs. The loss of industry jobs in the city, at a time when …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levels