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Legal Topics and Approvals
… 2010): A research paper discussing the legal requirements in connection with competitive bidding for procurements. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsDrug Management and Disposal
… were typically disposed of by throwing them in the trash or flushing them down drains, where they ultimately … include permanent collection boxes, where unwanted drugs can be dropped off in a secure box; takeback events, which …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalIntergovernmental and Community Affairs
… Title Email Erin Stevens Deputy Comptroller estevens@osc.ny.gov Danielle Jones Assistant Comptroller djones@osc.ny.gov … NY Regional Director 333 E. Washington Street, 5th floor Syracuse, NY 13202 (O) 315-428-4583 (C) 315-317-6108 … Joe Orlando Hudson Valley Regional Director 33 Airport Center Drive, Suite 103 New Windsor, NY 12553 (O) …
https://www.osc.ny.gov/igcaArchived Data and Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Archived Data for Local … 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsSelected Publications and Reports
… Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - Municipalities: … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2018-wayne-co-water-sewer.pdfLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… leave public service before you become eligible to retire. I am joined by a staff of dedicated professionals in my … System and the benefits offered. There are several ways to do this: Read this booklet carefully. Many of your questions … time of your divorce, you and your ex spouse can agree on how your pension benefits should be divided, or you can have …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… of the ensuing year’s budget. The Board did not audit the books and records of any of the Town officers and employees … Code Enforcement Officer maintained records for all issued building permits. Key Recommendations Establish reserves and … Town funds. Issue duplicate pre-numbered receipts for all building permits. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… cooperation with Ulster County Executive Michael P. Hein, on financial safeguards for fire districts in Ulster County. … checks and balances,” DiNapoli said. “Prevention is the best way to protect public funds.” “The vast majority of … Where: SUNY Ulster, Vanderlyn Hall, 491 Cottekill Road, Stone Ridge, N.Y. When: June 23 at 6 p.m …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … of DeWitt Town officials effectively managed the Planning and Zoning and Recreation Departments cash collections …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… junk and salvage facilities and licensing of inspection stations. The Department is also responsible for issuing and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… are changes to the AIM program. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined … and AIM-Related payments: Chapter 59 of the Laws of 2019 [pdf] Chapter 55 of the Laws of 2020 [pdf] Chapter 55 of the … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could improve the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities using or … and inspection helps to protect and safeguard the public health from the misuse or abuse of such materials and … To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … their tolls or to automatically have tolls charged to a checking account at the end of the day. The system has … include (but are not limited to): collecting the license plate number of drivers who purchase OTG tags; limiting the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Village of Horseheads - Claims and Auditing and Disbursements (2023M-134
Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/horseheads-village-2023-134.pdf