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Retirement Contribution Borrowing Limits
… Program Legislative Session 2017-2018: Signed into law on September 12, 2017 as Chapter 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 members of the New York … Establishes a cap on the amount that certain Tier 6 members of the New York …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… long-term financial goals. Between fiscal years 2019-20 and 2023-24, the District’s appropriations increased $45.1 … recalculated, surplus fund balance for fiscal years 2019-20 through 2023-24 for the general fund, as a percentage of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and revenue and expenditure activity that was not properly closed to fund balance at the end of the 2020 through 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… generally agreed with our findings and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato … Did the Town of Cato Town Supervisor Supervisor maintain complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Town of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town 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-s9-25-32City of Lockport – Budget Review (B21-1-9)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … new firefighter positions. The proposed budget includes overtime funding of $365,000 for the police department, … $91,000 for water filtration and distribution. The total overtime appropriation is $116,000 more than was budgeted in …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… free provided the funds are used for qualified disability expenses.** These include costs for education, health and wellness, transportation and housing, among other expenses. Users can access funds in several ways, including …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Payroll (Suffolk County) The board did not … formal, written employment contracts to document terms of employment; job descriptions and responsibilities; work … to the LLC without adequate supporting documentation. Town of Orange – Budget Review (Schuyler County) Certain …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… "New York City’s finances look to be on solid ground, with a strong economy, a balanced budget and out-year gaps …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedReview of the Enacted Budget: State Fiscal Year 2021-22
… Difference Executive 30-Day Estimate Actual Actual vs. SFY 2019-20 Actual vs. 30-Day Estimate Personal Income Tax 53,659 53,042 54,967 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22State Comptroller DiNapoli Releases Municipal Audits
… all aspects of their respective cash functions with little or no oversight. The village did not seek competition …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Hudson Falls – Information Technology (2025M-10)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Cincinnatus Fire Department – Financial Management (2025M-91)
… [read complete report – pdf] Audit Objective Did Cincinnatus Fire … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … treasurers collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town 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 … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23