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Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Comptroller DiNapoli Releases Municipal & School Audits
… The board and district officials did not ensure that all project change orders were submitted as required to the … could reduce the district’s building aid reimbursement for all unapproved work. For the 151 change orders reviewed … Village officials did not properly record and account for all capital assets. As a result, the village has an increased …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New … Comptroller Thomas P. DiNapoli. “The transition to Next Generation 911 is a complex, but vital upgrade that requires … with counties that need assistance.” Moving to Next Generation 911 has complexities beyond just updating …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Village of Mill Neck – Financial Management (2014M-358)
Village of Mill Neck Financial Management 2014M358
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Town of Locke – Financial Condition (2020M-111)
… complete report - pdf] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … Determine whether the Town Board Board effectively managed the Town of Lockes Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Monitoring of Select Programs (Follow-Up)
… individuals to maximize their ability to age in their community and avoid higher levels of care and/or publicly financed care. Programs are administered … either directly or through contracted providers. NYSOFA’s Community Services Program encompasses a range of specialized …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followState Agencies Bulletin No. 2046
… of this bulletin is to provide agencies with instructions for processing the June 2022 Lifeguard Salary Increase. … Budget Bulletin D-1145 issued July 19, 2022 on Wage Rates for State Employees in Seasonal Lifeguard Positions. … based on the employee’s title and location. Agency Actions For New Hourly Hires – For hourly employees hired on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalTown of Lisbon – Financial Condition (2012M-202)
… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security … resident, on wire fraud and Social Security fraud charges for stealing over $200,000 of retirement benefits paid to his … death to collect his pension and Social Security payments for more than four years, going so far as posing as his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityCity of Troy – Budget Review (B5-15-22)
… 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and reserves, and adopt realistic budgets that include all anticipated revenues and planned expenditures. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10State Agencies Bulletin No. 2195
… All other fields should be ‘0’ or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be ‘0’ or blank (see screen shot below). Save page. If the employee has also not … other subsequent fields should be set to ‘0’ (see screen shot below). These selections should also be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … consider how the overall actual results or trends compare to the current budget for departmental budgets. As a result, … District has four reserve funds which have not been used to fund any payments over the five-year period from 2010-11 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials … as of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and financial plans. As a result, the Board did not convey long-term goals to taxpayers, residents and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head … Title 2 Chapter I Part 66 of the New York Codes Rules and Regulations requires each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… New York State Comptroller Thomas P. DiNapoli today announced that five major companies in the New York … New York State Comptroller Thomas P DiNapoli today announced that five major companies in the New York …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsAccounts Payable Advisory No. 34
… Land Claims ** 58403 * Prompt Contracting Interest 60200 * Settlement Interest General State Charges- Claims, Awards, … Reportable Payments There is no longer a Withholding Class code 03 for interest payments. Business Units must use … Settlement Agreements There is no longer a Withholding Class code 03 for interest payments. Interest payments as a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interest