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New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… in the ways New Yorkers conducted daily activities, with remote learning and remote work becoming common in New York and across the … also spurred a change in how people sought and received medical care; rather than visiting medical practitioners in … in the ways New Yorkers conducted daily activities with remote learning and remote work becoming common in New York …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Fiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfConnetquot Central School District – Financial Condition (2015M-98)
… audit was to evaluate the District’s financial activities for the period July 1, 2013 through November 30, 2014. … with approximately 6,300 students. Budgeted appropriations for 2014-15 were approximately $177.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98DiNapoli: Former Clerk Padded Her Pay With Town Funds
… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the town pay … the New York State Police for their work and partnership in combatting public corruption." "This arrest once again … said Superintendent George P. Beach II. "The victims in this case were the residents who put their trust in this …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … in a school’s ability to safeguard sensitive information. The cost associated with data breaches can be significant … which are often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 94-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions of CPLR, §8022 are applicable to appeals from orders of the … fee imposed by section 8022b would be justified in view of the fact that juvenile delinquency matters are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Valley Stream Central High School District – Capital Assets (2025M-16)
… Central High School District (District) officials properly monitor, account for and dispose of capital assets? Audit … million. Audit Summary District officials did not properly monitor, account for and dispose of capital assets. While the … Central High School District District officials properly monitor account for and dispose of capital assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Agencies Bulletin No. 2131
… firearms safety and proficiency training during fiscal year 2022-2023 Eligible employees who are part-time are … inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree Indicator … will be submitted to SSA after the close of the 2022 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2438
… calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyCity of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services … officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Opinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings … in light of a town board’s responsibility to oversee the general management and control of the town’s finances, the … issues. Without complete, accurate and reliable financial information, the Board cannot effectively monitor the Town’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… prepares, files and makes the AFR available to the public. With a population of 1,161, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Village of Fredonia – Financial Condition (2025M-149)
… Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal … complies with legal requirements, protects public funds and maintains transparency and public trust. The village board also should take … of Fredonia Village routinely monitor financial operations and take appropriate actions to maintain the Villages fiscal …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… prepares, files and makes the AFR available to the public. With a population of 3,741, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Kerhonkson Fire District – Board Oversight (2025M-124)
… adequate oversight of the financial activities to ensure public funds are managed with accountability, transparency … and integrity. This critical function can help maintain public trust, prevent mismanagement, waste, fraud and legal … We encourage the Board to make the CAP available for public review. 1 OSC’s website provides more information on …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124