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Village of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Village's progress, as of April 2022, in implementing our recommendations in the audit report released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delhi-2019-204-f.pdfTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Town’s progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2018-188-f.pdfHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdfTown of Worth – Audit Follow-Up Letter (2014M-323-F)
The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/worth-follow-up-2014-323-f.pdfVillage of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-follow-up-2017-51-f.pdfCity of Elmira – Audit Follow Up (2017M-90-F)
The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/elmira-2017-90-f.pdfTown of Carroll - Audit Follow Up (2013M-221F)
The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/carroll-follow-up-2013-221f.pdfDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, 2022, Fund … times in 2022, but the Fund posted positive results for the quarter,” DiNapoli said. “Market volatility may …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in April 2022. The audit determined that the Company’s … Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fComparison of PFRS Benefits
… if employer offers a non-contributory plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% … of age. Members in regular plans can retire with full benefits at 62 or with reduced benefits between age 55 … of age. Members in regular plans can retire with full benefits at 62 or with reduced benefits between age 55 …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsGreen Tech High Charter School – Payroll (2023M-157)
… forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition (2022M-152), released in November 2022. The audit determined that the Board of … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report Port …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… housing units are assigned to eligible persons in compliance with properly established waiting lists for the … housing stock. The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to moderate-income families. In New York City, there are 97 HPD-supervised Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsTown and County Special Districts and Town Improvements
… to finance the establishment, extension of or increase in the maximum amount to be expended for a special district are required to apply for the … of the Office of the State Comptroller if the cost to the typical property is above the OSC-calculated average …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… loan program, including monitoring the use of the loans and enforcing repayment of the loans in accordance with agreements. Background The …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … written reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… Barbara D. Underwood and New York City Department of Investigation Commissioner Margaret Garnett today announced … General Underwood and the New York City Department of Investigation, she will face the consequences of her actions. I thank the Attorney General and Department of Investigation for their continued collaboration in combating …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … may combine its sewer water and street departments with the sewer water and street departments of another village …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12