Search
Child Care and Development Block Grant – Federal Funding and New York
… by the Department of Health and Mental Hygiene for day care inspections. However, CCDBG funds are one component … will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional … of CCDBG funds annually to use toward DOE’s extended day and year seats for children ages 0 to 5, including …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Sex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established a Sex Offender Registry within the NYS Division of Criminal …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2SUNY Bulletin No. SU-225
… Affected Employees SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF Background In any fiscal year … to calculate the biweekly payment based on 366 days in that fiscal year. Since the fiscal year beginning 09/01/15 … Pay Period 12L is complete, OSC will automatically insert a row on the Job Data page effective 09/01/15 to change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calCUNY Bulletin No. CU-835
… IATSE Local One 07/16/2025 2.5% Eligibility Criteria: All full and part-time employees meeting the eligibility criteria … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-835-cuny-2025-25-general-salary-increases-internationalState Agencies Bulletin No. 247
… and files Effective Dates Administration payroll period 1 lag/2 current, checks dated April 25, 2001 Institution payroll period 1 lag/2 current, checks dated May 3, 2001 Specifics Attached is … and Report and File Availability. For agencies paid on a lag basis, the submission deadline is generally the last day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Company’s financial activities. From January 1, 2023 through December 31, 2024, the Company’s disbursements … cash 1 totaled $372,140. Audit Summary The Board did not provide adequate oversight of financial operations, adopt … reports to the Board did not include all Company activity. In addition, the Board generally did not review bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Village of Weedsport – Financial Management (2025M-76)
… fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Cincinnatus Fire District – Board Oversight (2025M-77)
… – October 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Steuben County – Safeguarding Computerized Data (2025M-96)
… monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s … Area County officials must safeguard computerized data in the finance and personnel departments and the County … and properly safeguard computerized data used by employees in the finance and personnel departments and County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… IDA financial assistance generally promise to create new jobs or retain existing jobs in the community and invest … (ST-340 forms) filed by the project owners with the New York State (NYS) Department of Taxation and Finance. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteScarborough Fire District – Board Oversight (2025M-117)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Schenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Montrose Fire District – Claims Auditing (2025M-53)
… must audit the claims against a fire district before they are paid. A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate … fire district purpose. Purchases made using credit cards are also subject to claims audit and approval. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
… exceeded the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject to … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in … pursuant to Section 35 of GML, Section 2116-a (3)(c) of New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and … goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or … contributions, vehicle replacement costs and useful life through 2054. The report includes two recommendations that, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Cohocton – Procurement (2025M-13)
… is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of … do not solicit competition as required by New York State General Municipal Law (GML) and Town policies, there is … officials may have saved the Town approximately $23,000 on purchases of goods and services that totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… best interest of taxpayers. Audit Summary The Board did not conduct a thorough and deliberate audit of all claims … Sixty-nine disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of … the amount approved on the Board-approved abstract did not match the amount disbursed on the canceled check image. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 1, 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials … were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling … out to the New York State Education Department (NYSED) in November 2023 to correct an identified error. However, …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28