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City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … Determine whether the Board provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanCost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members
… Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Section 75c CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustmentComptroller DiNapoli Releases School Audits
… $1.1 million, exceeding the 4 percent statutory limit by 7.3 percentage points. With the inclusion of the unused … through 2014-15. District officials also overestimated health insurance, contractual special education and certain … to payment. During the audit period, the district paid 3,282 claims totaling about $40.3 million. 151 claims were …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 88-2
… one or more assessment areas for garbage collection service and provide for the imposition of special assessments … upon properties benefited to finance the cost of such service. MUNICIPAL HOME RULE LAW, §10(1)(ii)(9-a): A village, … 2, 1988 Richard S. MacAlpine, Treasurer Village of Oneida Castle …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Agencies Bulletin No. 1179
To inform agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments for Seasonal employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLeaves of Absence – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections …
https://www.osc.ny.gov/retirement/publications/1504/leaves-absenceLeaves of Absence – Career Plan for ERS Tier 1 Members
… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Leaves …
https://www.osc.ny.gov/retirement/publications/1503/leaves-absenceHancock Fire Department – Audit Follow Up (2018M-236-F)
… Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the audit report released in May 2019. Background The Department is located in the … was to assess the Departments progress as of February 2022 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… report - pdf] Audit Objective Determine whether Yates County Industrial Development Agency (YCIDA) officials … Determine whether Yates County Industrial Development Agency YCIDA officials properly …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sodus Central School District – Software Management (2022M-64)
… the accounts’ users to install software on their computers without authorization. Of 134 software applications that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … Determine whether the Village of Ocean Beach Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Leaves of Absence – Career Plan for ERS Tier 2 Members
… for ERS Tier 2 members covered by Sections 75f and 75g Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1508/leaves-absenceOpinion 97-16
… for time expended in court or before a magistrate, judge or justice, and for time reasonably expended out of … statement submitted to the court, making certain the judge approved the claim and obtaining original receipts for …
https://www.osc.ny.gov/legal-opinions/opinion-97-16State Comptroller DiNapoli Releases Municipal and School Audits
… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsEnglish Language Learners Programs
… is adequately overseeing whether school districts are providing services to English Language Learners as … Education Department (SED) data shows that ELL enrollments are on the rise in New York, with the number of ELL students … to ELLs in New York State. Under Part 154, students are generally entitled to receive an education in the school …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Agencies Bulletin No. 1928
… in the Incr. Code field. Traineeships Identified by Grade 800 Employees in M/C traineeships who completed a 26 week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advances