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Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… timely. Key Findings RCIDA officials did not ensure all PILOTs were properly billed, collected and distributed. During the audit period: Sixteen of the 62 bills we reviewed were … RCIDA officials did not adequately monitor and report all projects’ PILOT billings to the Public Authorities …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… to programs and services provided at selected Town facilities. Key Findings Of the 562 applicable physical … steps to increase physical accessibility at selected Town facilities. Specifically: 21 components at the Town Hall, … to programs and services provided at selected Town facilities …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… and properly secured carpets and restroom mirrors, soap dispensers and hand dryers mounted at an accessible height. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Opinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … and City-School Fiscal Relations , March 3, 1948, p 5; The New York State Constitution - A Reference Guide , Galie, 1991, p …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Oversight of the Pesticide Reporting Law
… received under the Pesticide Reporting Law for the period January 1, 2013 through December 31, 2015, and to determine … received under the Pesticide Reporting Law for the period January 1 2013 through December 31 2015 and to determine the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking … District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by the Department of … Services Superintendent Adrienne A Harris today announced the approval of Spring Banks Red Hook Branch as a Banking …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Pulteney – Financial Management and Information Technology (2012M-177)
… over information technology (IT) for the period January 1, 2010, through May 30, 2012. Background The Town of … is located in Steuben County and has a population of 1,285. The Town is governed by an elected Town Board (Board), … policies and procedures related to acceptable use, online banking, breach notification, or disaster recovery. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor … 1, 2010, through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of … Town of Hamlin Financial Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in … Village of Hoosick Falls Internal Controls Over Selected Operations …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is … provides water, highway and general government services to its residents. The Town Board is comprised of four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Patient Safety Center Activities and Handling of Revenues
… was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … through a formal resolution process, which may culminate in stipulated settlement agreements (Orders) with violators, … imposed against facilities or individuals found to be in violation of certain sections of law are allocated to a …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … elected five-member Board of Commissioners. Expenditures for 2014 totaled approximately $19.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userCost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving …
https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment