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Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development … with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… – pdf] Audit Objective Did Ravena Coeymans Selkirk Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… or which water outlets he exempted from sampling and how they would be secured against use. Because there is no …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Village of Madison - Collections (2023M-160)
Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/madison-village-2023-160.pdfTown of Guilford - Justice Court Accountability (2018M-248)
Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties.
https://www.osc.ny.gov/files/local-government/audits/pdf/guilford-jc-2018-248.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfOpinion 91-59
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings Officials did not … and hybrid learning challenges impacted their ability to provide required services. Of the 2,683 required sessions, … a result, the District did not realize revenue totaling up to $42,330. Key Recommendations Establish procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… maximize the use of federal funds and minimize the use of State funds. OSC has developed a table to assist agencies in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsControls Over and Revenues From .nyc Generic Top-Level Domains
… To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has … the Program A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March … fees, advertising sales, and other promotions. The mission of the .nyc gTLD program is to improve global visibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Opinion 89-15
… (with village) VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … provide that the town will not be responsible for any claim paid in connection with loss, injury or damage to …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Access to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is effectively overseeing … to promote timely access to services for children across New York State. The audit covered the period from July 2018 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli Releases Sunset Park Economic Snapshot
… in the community such as the Brooklyn Army Terminal and Liberty View Industrial Plaza, and that investment in … this growth.” “Walk down the commercial districts of 5th Avenue or 8th Avenue Chinatown in Sunset Park and you can see … of the Greater Sunset Park Area http://www.osc.state.ny.us/osdc/rpt5-2017.pdf … The population the number of jobs …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotOpinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … improve a street, highway, private road or right-of-way. When the improvement is initiated by the town board, the … the improvement (cf. Town Law, §§191, 192, 209-e). We do not believe the Legislature intended such a result. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Controls Over Federally Funded Programs and Maximization of Federal Funding
… Objective To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time … with children. The Division implements the WAP through a network of local organizations that provide weatherization …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling $12,170. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all local government … today by State Comptroller DiNapoli. Every county and city in the state, along with many towns and villages, depend on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … disbursements were proper and supported. Specifically: Of the 37 deposits totaling $8.5 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the 103 disbursements totaling $6 million paid during the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22