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East Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s various cash … detailed policies and procedures for its budget process to ensure the development of the most accurate and realistic … actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Galen – Financial Management (2014M-341)
… of our audit was to examine the Board’s oversight and management of financial operations and ambulance services for the period … funds. The Board did not create a comprehensive, multiyear financial plan or capital plan. The Board did not audit the … of our audit was to examine the Boards oversight and management of financial operations and ambulance services for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… her theft to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyVillage of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate … to allow the Village Board Board to effectively manage the Villages financial operations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Fine Fire District – Board Oversight (2023M-81)
… did not: Ensure basic accounting records were maintained, it received written financial reports to manage operations or …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s … TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. Although the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardOrdinary Death Benefit – State Police Plan
… not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from … designated beneficiary, if you’ve earned at least 90 days of service credit since last joining PFRS, and your death …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… his office completed audits of the Addison Central School District , Cattaraugus-Little Valley Central School District , Delaware Academy Central School District at Delhi , Lake Placid Central School … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… lists every account in the general ledger with its balance at a specific point in time. The report is a list of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … partnership between the State Comptroller, the Attorney General, the Federal Bureau of Investigation and the United States Attorney's Office for the Northern District of New York. “New …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingNewburgh Enlarged City School District – Financial Management (2025M-32)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … condition. The Board and District officials also made it appear they needed more funding to meet operational needs … surplus fund balance in all five years reviewed to make it appear officials were not retaining more funds than …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller DiNapoli Releases Municipal & School Audits
… appropriation in the general fund. Nor does it include a tax overlay, which could potentially create a revenue … shortfall in 2025. Finally, the proposed budget includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Jefferson County Industrial Development …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-71
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Comptroller DiNapoli Releases Annual IDA Report
… the category of transportation, communication, electric, gas, and sanitary services. IDA reform legislation enacted in …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportThe Economic Impact of the Great Outdoors
… hiking, hunting or fishing, visit amusements parks, attend outdoor festivals and concerts, or spend time gardening or stargazing. All types of outdoor recreation in New York provided $21.1 billion in … in the nation on Gross Domestic Product (GDP) generated by outdoor recreation, outdoor recreation represents a more …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsWhat to Report – Legacy Reporting
… information) Tier 6 members: Report compensation but do not take contributions from salary earned in excess of the … Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … other requirements must be reported, and is pensionable. If you have questions, visit our Public Safety Overtime page …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts … to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming … property tax cap role of state comptroller …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller