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City of Yonkers – Budget Review (B18-6-6)
… Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will incur … revenue estimates for metered water sales and income tax surcharge, and amend as necessary. Consider adjusting the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6School District Physical Education Compliance (2018-MS-3)
… in the School Districts of: Baldwinsville Central , Binghamton City , Brockport Central , Camden Central , … complied with PE requirements mandated by State Education Law and regulations. As a result, not all students are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… in the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in … in a timely manner, as received. Collections totaling $5,806 were deposited but not recorded in the records. Seven … account had an unidentified cash balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Village of Fairport Industrial Development Agency is an independent public benefit corporation which offers … Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, appointed by … that require IDAs to return such funds to the affected taxing jurisdictions. The Agency made commercial loans of its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, … thinking of carrying out these types of schemes, that you will be held accountable. Thank you to the Comptroller’s … expenses. The Tuomeys appeared in the Town of Catskill Court before Judge Richard Jacobs. Kelly Tuomey was charged …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… York State Police announced today. The defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his position of trust to divert … at the Comptroller’s Office for their outstanding work on this arrest,” New York State Police Superintendent Steven …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Beacon City School District – Budget Review (B6-14-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Beacon City School District – Budget Review (B6-13-10)
… fund as of June 30, 2005. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Town of Edinburg – Justice Court Operations (2014M-226)
… adequate case files. The reconciled bail bank account balance did not agree with the Justice’s accounting records. … in the case files and court records. Reconcile the bail balance to identify the cause of the discrepancy between the Justice’s records and the bank account balance. Periodically review reports of undisposed cases to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226School District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfYour Pension and Planning for Retirement
… Retirement is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/your-pension-and-planning-for-retirementCity of Lockport – Budget Review (B22-1-8)
… funding in the event that property owners who have filed petitions for tax assessment reviews are successful in … to refunds that could total $337,190. The result of these petitions will not be known until the middle of the 2023 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Conflicts of Interest of Municipal Officers and Employees
… government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a … an interest in a municipal contract does not necessarily mean that your interest is prohibited. In order for the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesTaconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Newspapers Available for Notice Publications
… with any other law. Select a county in the map below for a list of newspapers in that area. Any newspaper distributed in … you would like to add your newspaper to this page, contact [email protected] . Primary publications shall be in … Yiddish World Journal 141-07 20th Ave Whitestone, NY 11357 Contact: Zoe Wang 719-746-8889xx1 [email protected] …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-publicationsGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfTown of Shawangunk - Sewer District Charges (2018M-122)
… Charges to DOCCS alone exceeded expenditures by $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a balance in excess of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122