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Industrial Development Agencies in New York State
… ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York State Comptroller … Users can change the fiscal year and click a region on the map to display more information on the IDAs in that region. … Data for Local Governments web portal under “Other Local Government Data.” For more detailed IDA and project-level …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateWyandanch Union Free School District – Budget Review (B25-7-3)
… the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of German – Supervisor’s Records and Reports (2023M-54)
… filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State … monthly financial reports to the Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Wyandanch Union Free School District - Budget Review (B22-7-1)
… Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and monitored … whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalHunter-Tannersville Central School District - School District Website (S9-19-33)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Island Trees Union Free School District - School District Website (S9-19-34)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Henrietta Fire District – Financial Condition (2021M-27)
… The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Comptroller DiNapoli Releases Municipal Audits
… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … that the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… payments for a long time,“ DiNapoli said. “The Department of Health needs to do a better job coordinating with all … local government-funded program that provides a wide range of medical services to people who are economically … disadvantaged or have special health care needs. Many of the state’s Medicaid recipients receive their services …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsState Comptroller DiNapoli Releases Audits
… dba Empower (Empower), a not-for-profit special education provider located in Niagara Falls, is approved by the State … of Labor – Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41) One of the … Department of Health – Medicaid Program – Managed Care Payments to Unenrolled Providers (2021-S-6) Medicaid …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 years ago. In 2025, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors and properly approves reimbursement of claims by homeless … the period January 1, 2019 through December 31, 2019 and select expenses from 2020. About the Program Homeless …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot … cybersecurity threats,” DiNapoli said. “There are a lack of forward-thinking strategies, widespread training, and … attacks continue to rise, I encourage the state’s Division of Homeland Security and Emergency Services to take quick …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to … debt service on these bonds. Full Report The Metropolitan Transportation Authority’s Rising Debt Burden Find out how …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsSUNY Bulletin No. SU-227
… 1, 2015 Stipend Increase. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Student Employees Union, provides for an increase in stipends and an increase in the minimum stipend of two percent (2.00%) for academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-227-october-2015-stipend-increase-gsnu-employees-representedSUNY Bulletin No. SU-202
… agency instructions for processing the 2013 Discretionary Award. Affected Employees Employees designated management or … campus president. Processing Date The 2013 Discretionary Award should be processed in either Administration Pay Period … employees who will receive a 2013 Discretionary Award and must include the payment amount. The roster must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-202-2013-discretionary-award-managementconfidential-employees