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Colesville-Windsor Fire District – Board Oversight (2025M-74)
… The Board did not provide adequate financial oversight. As a result of the weaknesses identified, the Board’s ability to … operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, … to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that … Because there is no information on the lead levels of the 178 water outlets not sampled for testing, we were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… written agreement with the Company did not explicitly state who was responsible for the inventory of IT assets. … Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 156 of the 310 (50 percent) water outlets we identified at select … Because there is no information on the lead levels of the 156 water outlets not sampled for testing, we were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund operations during …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Cincinnatus Fire Department – Financial Management (2025M-91)
Did Cincinnatus Fire Department Department treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Administrative Hearings
… the issues to be decided. Due to the global pandemic, all hearings are currently being conducted virtually using Webex, …
https://www.osc.ny.gov/retirement/members/administrative-hearingsNew York’s Economy and Finances in the COVID-19 Era
… Supplemental Nutrition Assistance Program benefits (SNAP, formerly known as food stamps) in September, according … of Temporary and Disability Assistance. New York City SNAP beneficiaries totaled 1.7 million in September, up by … 16, 2020 September 2, 2020 August 19, 2020 August 5, 2020 July 22, 2020 July 9, 2020 Additional Resources COVID-19 …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) … that consists of a daily record of actual time worked and time charged to accruals, shall record his or her work …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDivision of Housing and Community Renewal Bulletin No. DH-28
… 14 The following procedures must be used by the agency when reporting transactions in Pay Period 14L: For Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-28-october-2007-performance-advances-and-longevityThe Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five … New York State has seen a concerning surge in hate crimes over the last five years with …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateDivision of Housing and Community Renewal Bulletin No. DH-140
… due to the implementation of the Longevity Service payment and to provide instructions for payments not automatically … the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of the 2025-2026 Longevity … 04/01/2025 based on an eligibility date of 03/31/2025 and will be processed in separate paychecks dated 04/23/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-147
… is to inform agencies of OSC’s automatic processing of the April 2026 DC 37 RRSU LLS payment, eligibility changes due to … for payment of the 2026-2027 Longevity Payment effective April 2026 as a one-time, lump sum payment in the amount of … previous LLS eligibility criteria. Effective Dates: The April 2026 LLS Payment is effective 04/01/2026 based on an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-147-april-2026-district-council-37-dc-37-rent-regulationKent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … New York has long trailed the nation in homeownership rates …
https://www.osc.ny.gov/reports/homeownership-rates-new-york