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Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … information readily available to the public. By being open, providing information and keeping public records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2The Concerning Growth of Hate Crime in New York State
… has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these crimes are … York State has seen a concerning surge in hate crimes over the last five years with the number of incidents increasing …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… to Met Council. In February 2015, Solomon Ross and William Lieber , former insurance brokers for Met Council, were each …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerGreece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did … Development Agencys IDAs progress as of September 2024 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services in accordance with Board policy and applicable statutory requirements and properly … policy requirements and conduct a thorough audit of all claims prior to approval for payment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the end of the 2020 through 2023 fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires the Supervisor to file the Town’s AFR with New York State Office of the State Comptroller (OSC) within …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Division of Housing and Community Renewal Bulletin No. DH-144
… 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/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performanceTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Corporation’s (THLDC’s) progress, as of June 2025, in implementing our recommendation in the audit report Town of Hempstead Local Development … – Project Approval and Oversight (2021M-37), released in September 2021. The audit determined that the Board of … Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report Town …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has developed targets and plans to effectively meet its contributions toward … EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy … To determine if the Office of General Services has developed targets and plans to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… Determine whether Town Officials have adequate controls to safeguard Highway Department assets. Determine whether Town officials used a competitive process to procure highway goods and services. Key Findings Town … update the procurement policy. Document quotes obtained to ensure purchases are made in the most economical way. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… programs, but the growth of these programs may be limited by various challenges, according to a report … the students exclaim with delight and ask what they will be tasting that day,” said Jamie Lovato, education director … and competing in school food procurement. Farmers may not be aware of the publications in which schools post their …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationDivision of Housing and Community Renewal Bulletin No. DH-100
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseDivision of Housing and Community Renewal Bulletin No. DH-99
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2019 DC37 Performance Advances and provide instructions for payments not processed … Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-99-april-2019-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-101
… agencies of the implementation of the New York State Paid Family Leave Affected Employees Employees in bargaining units … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and … only help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions are … operated, licensed or certified by the Office of Mental Health (OMH) and other state agencies. Reportable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… accounting records using the modified accrual basis of accounting. Accounting records were not adequate to … Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board. Key … revenues and expenditures using the modified accrual basis of accounting. Provide monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson is located … 6,700 residents. The City is governed by the Common Council, the legislative body which comprises the President …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102