Search
Comptroller DiNapoli Releases Municipal Audits
… real property state that the PA shall determine fair market value and sell all real property or cooperative … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-274
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and relevant case law. The bookkeeper … of Gorham Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Freedom of Information Law (FOIL)
… forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. … are sent to you. Include your email, mailing address and a telephone number where you can be reached during business … page for an alternative means to request such records. What Happens After Your FOIL Request Is Received Within five …
https://www.osc.ny.gov/help/foilState Agencies Bulletin No. 2359
… Technical Service Unit – BU05 with a Comp Rate Code of 21P or CAL who meet the eligibility criteria are affected. … in Institution Pay Period 11L, paycheck dated 09/18/2025; or Administration Pay Period 12L, paycheck dated 09/24/2025. … 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/state-agencies/2359-september-2025-public-employees-federation-pef-performance-advances-andSUNY Bulletin No. SU-161
… Request using an Action/Reason code of Data Change/Change PT Full ( DTA/CPF ), change the Full/Part-Time indicator to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… proposed budget released today increases anticipated spending to more than $118 billion in FY 2026, fueled by … in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … 2026 budget also does not reflect higher-than-anticipated health insurance costs and oft-cited recurring budget risks, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetVillage of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Barker Central School District – Payroll (2023M-19)
… $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment agreement which …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling … were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 … for unused leave accruals, totaling $229,494 to eight City officers and employees at a time other than at separation …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27County of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… was to determine the adequacy of the procurement of audit services and the effectiveness of such services as a means for the timely detection of errors and … appropriate policies and procedures when procuring audit services because they did not use a request for proposal …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238LaFargeville Central School District – Financial Condition (2016M-216)
… is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterEDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-terms