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Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances

… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to … Background The Commission is responsible for oversight of all 561 correctional facilities throughout the State …

https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances

Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)

… to operate, or referring the operator or facility for criminal prosecution. Our initial audit report, which was …

https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-follow

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… collection activities to ensure accountability and cash is safeguarded. Restrict users’ access to delete records in …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… sewer services. The Authority produces, distributes and sells domestic water and provides sanitary sewer services to …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… August 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida … Village, which has a population of approximately 1,540, is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 … The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6

DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports

… Country and 2% in Western New York, but up 1% in New York City. In 2024, there were over 932,400 private sector jobs in … declined, on a net basis, by $3.4 billion. DiNapoli has an online tool that is tracking federal support to New York and how changes made by the federal government are affecting New …

https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exports

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… or at any of our locations throughout the State. As you near retirement, attend a pre-retirement seminar to help you …

https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80

Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)

… villages. While AIM payments to cities are made at various times throughout the year, towns and villages receive their … there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s cities, towns and villages will receive … sales tax collections used to fund them. Beginning in July 2022, all cities (other than New York City) and 1,465 …

https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tma

Ambulance and EMS Billing

Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing

https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdf

Fraud Prevention and Detection

This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.

https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdf

LGAC - Directors and Officers

The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.

https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdf

Accounting and Reporting Manual

Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries

https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdf

Accounting and Reporting Update

This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).

https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdf

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