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Town of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean … the New York State Police, he will face the consequences for his actions.” Gaylor Jr., 41, of Olean, was charged with … account, which he then used to withdraw cash and pay for personal expenses. Gaylor Jr. is due back in court on …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors … subcontractors pay and falsifying grant invoices. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeState Fiscal Year 2022-23 Enacted Budget Analysis
… In response, the State received historic federal financial assistance and enacted tax increases. Economic performance … initiatives, including an additional $800 million for the Emergency Rental Assistance Program (ERAP) that provides aid to …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisOpinion 2007-8
… audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties … the fire protection district (Town Law § 184). There is no authority in article 11 of the Town Law, or in any … not been made, the audit must include an examination of all revenues, expenditures and resources from any source. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Travel Advisory No. 6
… form AC 132-S Employee Report of Travel Expense and Claim for Payment has been updated to include the new mandatory …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentOversight of Industrial Hemp (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp (Report 2018-S-32 ). About the Program … To determine whether the Department of Agriculture and Markets Department is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as … The purpose of our review was to assess the Village of Catos Villages progress as of …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fDiNapoli: Wall St. Profits Soared in First Half of 2020
… Amidst the economic tumult brought on by the COVID-19 pandemic, the securities industry saw its … pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … Amidst the economic tumult brought on by the COVID19 pandemic the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Town of Hornellsville – Financial Management (2025M-102)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. 1 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102DiNapoli: Local Sales Tax Revenue Slows in 2016
… Comptroller Thomas P DiNapoli Overall growth slowed from 26 percent in the first quarter to 08 percent in the second …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… inappropriate payments during 2015, including $2.3 million for dead patients and millions more for recipients who had been dropped from long term care … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is … 4 of the State Finance Law (Law) was amended in 2013 to promote the sustainability of local farms by tracking how … purchases of local foods. The intent of the Law is to assist State agencies with the procurement of New York …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationState Agencies Bulletin No. 1985
… exempt in 2022 are affected. Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Agencies Bulletin No. 1891
… exempt in 2021 are affected. Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Comptroller DiNapoli Releases Municipal Audits
… of Malverne , Village of Pelham , Rochester Land Bank Corporation , Schroon Lake Fire District , Village of … did not receive annual financial statements from the fire company and did not review response logs to monitor fire company operations to ensure services are provided according …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Schenectady County – Investment Program (2025M-5)
… investment options providing significantly higher interest rates were available to County officials. Had officials …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Village of Weedsport – Financial Management (2025M-76)
… manage the Village’s fund balance. As a result, the Board was not transparent with taxpayers and residents and levied … of the 2024-25 fiscal year. This unrestricted fund balance was sufficient to fund the upcoming fiscal year’s budget … were unable to demonstrate whether all reserve funding was reasonable or would be sufficient for future needs. …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76IX.12.H Key CMIA Documents – IX. Federal Grants
… Annually OSC, DOB, and lead state agencies responsible for administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: Annual … Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsMission Statement and Performance Measures
… The New York State Thruway Authority (Authority) is a public benefit corporation created by the State Legislature … State Canal Corporation (Canal Corporation), a subsidiary public corporation of the Authority, was created by the State … performance. The 2009 Public Authorities Reform Act (Act) included requirements to increase transparency of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measures