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Town of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Merrick Union Free School District – Financial Condition (2016M-240)
… schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. Budgeted … The Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Sweet Home Central School District – Financial Management (2016M-207)
… periodically throughout the year by using actual cash on hand, revenues and expenditures to ensure short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Onondaga County – Court and Trust Funds (2025-C&T-3)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through … a court order, certain assets may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… did not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ … to address default enforcement mechanisms and oversight of job creation and retention goals. Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingSchoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3High Falls Water District – Water Fees (2015M-153)
… which is located in the Ulster County Towns of Marbletown and Rosendale, was created by the United States Environmental … is jointly supervised by the Town Boards of Marbletown and Rosendale and is advised by a Water District Commission … clerk manually enters readings from an electronic meter reader in the water billing system and generates bills …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,390 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… The former Executive Director of Hornell Partners for Growth (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First … stealing $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mUnified Court System Bulletin No. UCS-82
… Purpose To explain the change in payment procedures for Judges in order to pay their statutory salary in twenty-six (26) approximately equal payments beginning in calendar year … and the Office of the State Comptroller, a new method for paying Judges was implemented in 2004. Beginning calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see … government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets …
https://www.osc.ny.gov/local-government/dataGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures … is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Opinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may refund a deposit made to discharge a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Fare Revenue Considerations for the Metropolitan Transportation Authority
… business district of Manhattan. 3 The MTA also receives funds from local governments’ budgets, including New York … for the MTA and downstate transportation systems. MMTOA funds come from sales and use taxes and a corporate surcharge …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … has about 4,900 violation cases unresolved since 2004, with minimum fines due totaling $440,000. Collecting the fees …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1497
… Purpose To notify agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made to DCAA payroll deductions … To notify agencies of the reinstatement of the nontaxable benefit and of adjustments that may be made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Diane M. Cecero, age 64, of Pittsford, New York, admitted today to unlawfully … Diane M Cecero age 64 of Pittsford New York admitted today to unlawfully …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefits