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Resources for Local Officials
… Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsWallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Delaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … An “ Award ” is a final decision directing payment by the State made by either (1) an administrative agency authorized … OSC Payroll Bulletin No.1217, available on the OSC website at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsState Agencies Bulletin No. 1043
… Technology and Innovation 86-1167163 SUNY Construction Fund 14-6019701 Industrial Exhibit Authority 16-1332929 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 780
… Innovation Federal ID # (86-1167163), SUNY Construction Fund Federal ID # (14-6019701) or Industrial Exhibit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/780-2007-w-2-year-end-processingState Agencies Bulletin No. 600
… Corporation Federal ID # (14-1499804), SUNY Construction Fund Federal ID # (14-6019701) or Industrial Exhibit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/600-2005-w-2-year-end-processingState Agencies Bulletin No. 868
… and Innovation Federal ID # 86-1167163 SUNY Construction Fund Federal ID # 14-6019701 Industrial Exhibit Authority …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 950
… Technology and Innovation 86-1167163 SUNY Construction Fund 14-6019701 Industrial Exhibit Authority 16-1332929 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009State Agencies Bulletin No. 689
… Innovation Federal ID # (86-1167163), SUNY Construction Fund Federal ID # (14-6019701) or Industrial Exhibit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/689-2006-w-2-year-end-processingComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… the indictment of New York City Council Member Ruben Wills for allegedly pocketing both public campaign funds and charitable grant money for personal benefit. Mr. Wills and a member of his family … funds intended to help people were allegedly used instead for shopping trips to high-end stores. Charges such as these …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… was entitled to receive the following types of payments when he traveled to Albany for legislative business: (a) an … of his actions,” said Comptroller Thomas P. DiNapoli . “I commend Attorney General Schneiderman, U.S. Attorney … reform. We have done this before in New York, and we can do it again.” The Attorney General’s Office thanked the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and Non-Instructional … salaries and benefits over the past three years. Utica City School District – Payroll (Oneida County) Auditors …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… million when there is currently no authority to reserve funds for this purpose and District officials could not … may be excessively funded. Key Recommendations Ensure that funds in unauthorized reserves are properly classified as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTupper Lake Central School District – Records and Reports (2021M-14)
… in project expenditures were not submitted for timely reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Eastchester – Parking Ticket Collections (2012M-246)
… for anticipated parking ticket revenue and properly account for related revenues and receivables in the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. … financial activity is accurately and completely accounted for and that monthly bank reconciliations are performed and … budget-to-actual comparisons of revenues and expenditures for each fund as well as monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182