Search
Prattsburgh Central School District – Financial Management (2020M-108)
… capital plans. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … However, we found nine students’ files did not contain the required proof of residency; three instances where no date was on the address verification document or the date was several years …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Mahopac Central School District – Financial Condition (2013M-302)
… Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of … year. Our audit determined the District is not currently in fiscal stress. District officials developed reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Town of Byron – Procurement (2024M-11)
… price for the more than 16,700 gallons purchased during our audit period. Did not obtain quotes or request proposals … the Town’s procurement policy. Town officials agreed with our recommendations and indicated they were initiating …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … no independent verification that funds have been accounted for and transparency was diminished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Eden Central School District – Capital Project Management (2024M-83)
… [read complete report – pdf] Audit Objective Determine whether the Eden Central … manner. We determined that: $545,538 of additional work was not included in the project proposition or … the opportunity to approve or reject the additional work. Officials did not seek competition for $3.2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… by New York State General Municipal Law (GML) Section 30, or l Report the results of the Village’s fiscal … activities to the public, as required by GML Section 30 and Village Law Section 4-408. Although our review did not …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Lyme Central School District – Financial Management (2024M-87)
… District officials disagreed with certain aspects of our findings but indicated they will initiate corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Director could not support that he resolved six of the 14 complaints we reviewed. Key Recommendations Perform required … records, including an inventory of businesses and consumer complaints. County officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete … Determine whether the Madison County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Town of Lodi – Town Hall Capital Project (2024M-130)
… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Evergreen Charter School – Credit Card Purchases (2024M-143)
… did not have the required signatures for payment. Reward points were accumulated and used during the audit period but officials could not explain who used the points and for what purpose. Key Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Real Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] … for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from … of the State Comptroller’s Role Training on Property Tax Cap Reporting for Local Governments Webinar On Demand This …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsAbout NYSLRS
… retirement systems in the world, administering benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct … head of NYSLRS. As fiduciary, the Comptroller acts in the best interests of NYSLRS members, retirees and beneficiaries …
https://www.osc.ny.gov/retirement/about-nyslrsChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… least three children under the age of five per available slot in registered home-based providers or day care centers. … Care Workforce and Facilities Act , which would allocate $100 million in federal funding to train the child care … children under the age of five per available child care slot in local day care centers or registered home-based care …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… arts organizations such as independent live venues, movie theatres and museums, with additional grants set aside … 3,800 130 33,540 4% Staten Island 1,500 140 29,590 2% NYC $93,500 $6,250 $79,290 100% Note: Columns may not add to … weeks, the state has announced reopenings of large arenas, movie theaters, billiard parlors, indoor family entertainment …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryOpinion 88-34
… -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, … LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages …
https://www.osc.ny.gov/legal-opinions/opinion-88-34State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested … stealing more than $1.1 million in village funds over the course of at least 19 years, New York State Comptroller … Steuben County District Attorney Brooks Baker, and the New York State Police announced today. “For well over a …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announce