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Town of Richmondville – Administration of Grant Moneys (2013M-374)

… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through … The purpose of our audit was to review the Boards administration of grant fund moneys for the period of May 4 2009 through …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth services and …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town … The purpose of our audit was to evaluate internal controls over the Towns …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

Town of Palermo – Transparency of Fiscal Activities (S9-25-22)

… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To help … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22

Town of Marathon – Transparency of Fiscal Activities (S9-25-21)

… Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … of 2,038, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21

Town of Coventry – Transparency of Fiscal Activities (S9-25-32)

… have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that … days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32

XVI.3.F Public Benefit Corporations – XVI. Financial Reporting

… events. Three trustees currently appointed from MTA, TA and TBTA govern FMTAC. It was initially funded by a … Grand Central Terminal. New York City Transit Authority (TA) The TA, in cooperation with its subsidiary the Manhattan and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporations

Review of the Financial Plan of the City of New York

New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdf

Review of the Financial Plan of the City of New York

While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdf

Review of the Financial Plan of the City of New York

New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdf

Review of the Financial Plan of the City of New York

New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdf

Review of the Financial Plan of the City of New York

New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdf

Review of the Financial Plan of the City of New York

As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdf

Cost-of-Living Adjustment – New Career Plan for ERS Tier 2 Members

… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i …

https://www.osc.ny.gov/retirement/publications/1509/cost-living-adjustment

Record of Activities (ROA) – Reporting Elected and Appointed Officials

… Some elected and appointed officials may participate in a time-keeping system that … term of office after January 1, 2016, are required to complete a three-month record of activities (ROA) within … is optional and they have not joined NYSLRS. Direct your elected and appointed officials to this schedule of due …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roa

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 CostofLiving Adjustment …

https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustment

Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller

… responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap … budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for … Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller

Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)

… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively monitoring cash … (Trustees) in 1686. The Patent granted the Trustees title and authority to manage approximately 25,000 acres of … policy setting forth the parameters under which money can be invested, and requiring FDIC coverage or other …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013m