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Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the … (NYS) Town Law (Town Law).In addition, the Supervisor has not prepared and filed AFRs with OSC, as required by NYS …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… as the reports are complete and accurate. Furthermore, in light of a town board's responsibilities to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… [read complete report – pdf] Audit Objective Did the Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Open Book New York
… in government, there cannot be accountability. His open data initiatives are a commitment to this belief. If … in the State's spending priorities using the Comptroller's Open Book New York. Also see Additional Financial Information . …
https://www.osc.ny.gov/open-book-new-yorkDiNapoli Calls for Improvements to Capital Planning Process
… of ongoing maintenance, repair or replacement, but the full scope of need is still unclear," DiNapoli said. "The …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… to individuals with incomes up to $75,000 and married couples with incomes up to $150,000. The U.S. Internal … individuals received $1,200 payments ($2,400 for married couples) and those with children received an additional $500 … were limited to $600 per individual ($1,200 for married couples) and $600 per qualifying child; as a result, national …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021State Agencies Bulletin No. 251
… employees only, a maximum calendar year deduction amount of $900.00 has been implemented. OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increaseRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … a robust cybersecurity measure fosters a culture of security awareness among staff and students. Continuous … often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive information, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mVillage of Herkimer – Payroll (2025M-37)
… Village officials paid salaries and wages as authorized, but did not maintain adequate employee time records or ensure … Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or … Village officials paid salaries and wages as authorized but did not maintain adequate employee time records or ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Oxford – Financial Condition (2024M-135)
… condition? Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 … financial reports. The Town’s general and highway fund 2023 appropriations totaled $1.3 million. OSC previously … town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Ridgeway – Health Insurance Benefits (2025M-95)
… [read complete report – pdf] Audit Objective Did the Town of Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … that an active or former official contribute to the cost of these benefits, and the length of time eligible …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95City of Mechanicville – Procurement (2025M-60)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Howard Public Library – Board Oversight (2026M-3)
… (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period January 1, 2024 – … Report (AFR) submissions. Understanding the Audit Area A library board is responsible for the general management and … provide adequate oversight of the Howard Public Librarys Library financial operations …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… New York state has appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the … New York state has appropriated $171 billion through State Fiscal year SFY 2025 to help counties implement the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawUnified Court System Bulletin No. UCS-84
… Laws of 2004 implements agreements between the State of New York and various bargaining units in the Unified Court … codes of PAY/CSL (Pay Rate Change/Correct Salary) with the new salary. Due to the incumbency date of 4/01/05 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseTown of Lockport – Building Permit Fee Collections (2025M-56)
… official document issued by a local government − in this case a town − that authorizes a property owner to construct a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Great Neck Park District – Capital Assets (2025M-27)
… Park District (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – … Summary District officials did not properly record and account for all the District’s capital assets. Without … Neck Park District District officials properly record and account for capital assets …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27