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Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the … The purpose of our audit was to review the Towns practice for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The purpose of our audit was to ensure that the former Director properly deposited receipts and that disbursements … Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common … years. He was scheduled to retire from his position as the Director of Parks and Recreation in March 2013 but resigned …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… complete report - pdf] Audit Objective Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed to … Determine whether the Board provided sufficient oversight of the former ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Cost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … procedures aren’t contributing to your liability. Prevent Accidents Prevention is the best way to save on workers' … you develop policies and procedures to make safety and accident prevention a top priority for your local government. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested … stealing more than $1.1 million in village funds over the course of at least 19 years, New York State Comptroller … Steuben County District Attorney Brooks Baker, and the New York State Police announced today. “For well over a …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceWebsite Accessibility
… NYS Information Technology Policy NYS-P08-005 . If you have any questions or concerns about the accessibility of our Website, please send an email … the vendor sites where they can be obtained. These links do not indicate an endorsement of the products and are …
https://www.osc.ny.gov/help/website-accessibilityWestfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period … The purpose of our audit was to review the Towns financial management of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Oversight of Undistributed Child Support Funds (2017-S-17) 90-Day Response
To determine if the Office of Temporary and Disability Assistance’s oversight and guidance are sufficient for local social service districts to effectively...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s17-response.pdfPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing … January 4, 2016. Background The Division of Housing and Community Renewal (DHCR) is responsible for the supervision, maintenance, and development of affordable low- and moderate-income …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityDivision of Housing and Community Renewal Bulletin No. DH-103
The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2019 Rent Regulation Servic
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… in federal aid. The city also faces sustained challenges from a possible recession, federal monetary policy and … to the city’s fiscal footing in FY 2022 stemmed from tax revenue collections that exceeded the city’s … a record year for pension returns in FY 2021 and savings from lower-than-planned staffing levels. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapePermanent COLA
… A Message from Comptroller Thomas P. DiNapoli In July 2000, the Retirement System was at the forefront of a … payments are based on the rate of inflation, as reflected in the consumer price index published by the U.S. Bureau of … measured at the end of the fiscal year (on March 31st). In addition, the COLA cannot be less than 1 percent or …
https://www.osc.ny.gov/retirement/publications/permanent-colaGreenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the … estimates for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will not be used. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… today , State Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the Metropolitan Transportation Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA must find billions in new funds even as the state …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfOverview – XI. Procurement and Contract Management
… (OSC) to audit and approve competitive procurements, where adequate competition was obtained and an award was made … OSC to audit and approve competitive procurements where adequate competition was obtained and an award was made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewNew York State Artificial Intelligence Governance
… in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from … in establishing an appropriate artificial intelligence AI governance structure over the development and use of AI …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceAdequacy of 2021 Budgets - City of Norwich (S9-21-16)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … of Norwich (City) is one of the local governments included in our review. The City is located in Chenango County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16