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City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Opinion 91-34
… Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. … out of an accident or unforeseen occurrence or condition; (2) affecting public buildings, public property or the life, …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Village of Manlius – Financial Reports (2025M-89)
… Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … protection and ambulance services, and State aid. Audit Summary The Board did not ensure monthly and annual financial … did not: Receive monthly budget status reports, a balance sheet or trial balance reports, and treasurer’s reports to …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19NYS Common Retirement Fund Announces Second Quarter Results
The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year 20172018 was 367 percent for the threemonth period ending Sept 30 2017 with an estimated value of $2013 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Police Bulletin No. SP-156
To inform the Division of State Police of OSCs automatic processing of the 2014 State Police Expertise Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… to closely monitor their budgets should these collections slip." DiNapoli's report noted total local collections …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by claiming all eligible Medicaid … the Indian Lake Central School District District maximized Medicaid reimbursements by claiming all eligible Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Fairview Fire District – Audit Follow Up (2009M-211-F)
… Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fDiNapoli: MTA Budget Gaps Return
… at the rate MTA had expected, the authority has had to lower its expectations for farebox revenue. While paid … taxes, which are expected to be $790 million lower over the next four years due to lower commercial real estate activity in New York City. As …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnPayroll Bulletins PBulletins
… View bulletins available for payroll officers to inform them of important changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES serves 25 school districts in an eight-county region and is governed by a nine-member Board of Education (Board) … general fund budget totaled approximately $102.7 million. Results of Review Based on our limited procedures, BOCES has … implemented, two recommendations were not implemented and one recommendation is no longer applicable. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … highway and fire protection) totaled $2,119,755. Audit Summary The former Supervisor, who resigned in October 2024, … financial reports (including budget-to-actual, balance sheet and reconciled cash balance reports) to the Board. The …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… Stronger-than-anticipated revenue and savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the … to Eliminate the Gap (PEG), which identified recurring savings of $3 billion beginning in FY 2025. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesVillage of Hudson Falls – Information Technology (2025M-10)
The Village Board Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures In addition the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of ser
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdfNew York League for Early Learning, Inc. Compliance With the Reimbursable Cost Manual (2015-S-43)
Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43.pdf