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Town of Guilderland – Information Technology (2025M-61)
… use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day operations and access and store information collected … IT assets and network) for Internet access and email, and to maintain various records, such as financial and personnel …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State law … period of January 1, 2023, through August 6, 2024. Audit Summary Town officials did not always solicit competition in …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… September 30, 2024 Understanding the Program The Town paid 647 non-payroll disbursements totaling approximately $2.1 … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit period … being paid without the Boards knowledge We reviewed all 647 nonpayroll disbursements made during the audit period …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Town of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … finance recurring expenditures. This helps the Town to not levy more taxes than necessary. The Town has five funds … In addition officials appropriated fund balance to balance the budgets because purported revenues were not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Town of Bethlehem – Information Technology (2025M-25)
… the Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and Systems Technician, who is responsible for setting up the police … react quickly and effectively to help resume, restore or repair critical IT systems or data in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… manage a comprehensive investment program? Audit Period January 1, 2023 – January 31, 2025 Understanding the Audit Area A comprehensive … interest rate quotes from financial institutions. As a result, officials did not determine the potential funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Churchville – Financial Management (2025M-128)
… is included in Appendix B. Appendix C includes our comment on issues raised in the Village’s response letter. We … days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Village of Victory – Records and Reports (2025M-94)
… sound fiscal decisions, ensuring that the village complies with various laws and maintaining the public’s trust. For the … and complete accounting records, provide the Board with adequate monthly financial reports and file the AFRs in … filed the fiscal years 2018-19 through 2024-25 AFRs late with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Agencies Bulletin No. 2410
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2026 Special Assignment to Duty Pay (SAD). Affected Employees: Employees of the Department of Transportation and the Office of Parks, … The purpose of this bulletin is to provide agencies instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2410-2026-special-assignment-duty-pay-calendar-year-2025Sex Offender Registration (2014-MS-2)
… took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 … January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established … Court-certified sex offenders must comply with DCJS registration requirements including address verification, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2DiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… reviews have already been conducted, including Starbucks, Facebook and Airbnb. More recently, Amazon , JPMorgan Chase, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… in calendar year 2022, up 12.7%, or $2.5 billion, from 2021 due to strong sales statewide, especially in New York … to December) increased by 8.8% over the same quarter of 2021, which was similar to the year-over-year rates seen in … to fairly weak collections from the same quarter in 2021, when COVID infection rates were peaking, public …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022NY Received More From Washington Than It Sent Due to Federal Relief
… spending (6.5%) was higher than its share of the nation’s population (5.9%) and below the state’s share of total taxes … the Federal Budget, Federal Fiscal Year 2022 Interactive Map with Balance of Payments Breakdown in the United States …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has over 13,000 fewer jobs since … education sector brings tremendous value to the state and regional economies through employment, wages, student … $15.7 billion and spending on research and development (R&D) by colleges and universities totaled $8.3 billion in …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… all it can to ensure a complete and accurate count of its residents to maximize our population count, which impacts our … state’s per capita Medicaid funding from Washington ranked first among all states. In two other major categories – … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: Better Oversight Needed at Homeless Shelters
… bugs and vermin, exposed wiring, water damage, missing smoke detectors, expired or uncharged fire extinguishers, and signs … families secure permanent housing are not being completed on a timely basis or, in some cases, at all. Auditors …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… under the Coronavirus Aid, Relief and Economic Security (CARES) Act had been distributed among the same local … was allocated based on confirmed cases at the time of the CARES Act legislation becoming law in March, New York City …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… and funding it needs to carry out its critically important work.” The scope of the DEC’s mandate will grow considerably … and performance in implementing federally mandated clean air and clean water programs has not kept pace with prior … years, as full compliance evaluations under the Clean Air Act declined, and permit schedule violations under the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… DiNapoli today released an audit that found New York State Homes and Community Renewal’s (HCR) lax oversight of the … been a vital resource for seniors across our state whose homes may be at risk if they can’t make urgent repairs,” DiNapoli said. “Homes and Community Renewal can, and must, do more to meet …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkers