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Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in … our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire Commissioners (Board) did not adequately oversee the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fOpinion 89-51
… annual sum specified in the contract. November 28, 1989 Charles H. Jennings, Esq., Town Attorney Town of Lodi …
https://www.osc.ny.gov/legal-opinions/opinion-89-51DiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… and former chief of the Town of Hoosick Rescue Squad, was arrested today for allegedly using rescue squad funds to … and former chief of the Town of Hoosick Rescue Squad was arrested today for allegedly using rescue squad funds to …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… Thomas P. DiNapoli today announced that Safeway Inc. (NYSE: SWY) — the second largest grocery chain in the U.S. — …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, Orange, Otsego, …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… New York’s Clean Energy Fund (CEF), established in 2016 to help New York reach its clean energy goals, has made good progress on reaching its goals … New Yorks Clean Energy Fund CEF established in 2016 to help New York reach …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing Local … to get help. New York City’s Department of Consumer and Worker Protection must do more to ensure that employers … found in the audit. Audit NYC Department of Consumer and Worker Protection: Enforcement of Local Law 144 — Automated …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued … 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Financial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of … Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial oversight is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Cheektowaga Central School District - Capital Project Management (2022M-90)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District … Central School District District Board of Education Board and District officials provided sufficient oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Sheridan – Shared Services Costs (2023M-74)
… district or documented plans to establish a water district near these improvements; therefore, there currently is no … the reimbursement of CBI expenditures. Develop a written rental agreement for the use of office space and collect …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andLocal Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2026-sales-tax-first-quarter.pdfConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … conflict. The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is … State laws govern conflicts of interest on the part of municipal officers and employees? In general, conflicts of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… fallen to a record low of 3.4 percent in February 2020, shot up to 20.4 percent in June, the highest level in 44 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be reduced once … in the last 15 years. The largest of the direct-sold 529 plans in the country, New York State's 529 Program is also ranked one of the top programs in the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees