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Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… accounted for in other funds. However, we found that the allocation method is not based on the cost of actual services … to 11 funds. Key Recommendations Continue to develop an allocation plan based on the direct relationships between the … Town of Riverhead Allocation of Administrative Costs 2012M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an … Did the Town of Palermo Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town 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-374Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft uncovered in our …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… (OSC) as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
Did the Town of Coventry Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTown 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 … Board of Trustees of the Freeholders and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted … to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The Trustees …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Clifton Park – Information Technology (2020M-162)
… use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former … Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Comparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by … 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions None if employer … their plan’s minimum service requirement, regardless of age. Members in regular plans can retire with full …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsPoughkeepsie City School District – Information Technology (2019M-166)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not … were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Chapter 55 of the Laws of 2022
Chapter 55 of the Laws of 2022
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2022.pdfChapter 55 of the Laws of 2020
Chapter 55 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-55-of-the-laws-of-2020.pdfChapter 59 of the Laws of 2019
Chapter 59 of the Laws of 2019
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-59-of-the-laws-of-2019.pdfAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att5.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is … costs are allowable, supported, and program related. The audit covered expenses claimed by Samaritan for the fiscal years ended June 30, 2020 and June 30, 2021. In … To determine whether the New York City Department of Homeless Services DHS is …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytop