Search
Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … ending May 31, 2021. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … errors and/or irregularities, and A lack of transparency with the public regarding the Village’s fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… audit report, Oversight of Contract Expenditures of Bowery Residents’ Committee (Report 2019-N-8 ). About the Program … shelters. In February 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a City-based not-for-profit … audit report Oversight of Contract Expenditures of Bowery Residents Committee Report 2019N8 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January … period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background … ambulance services to the town by acquiring, supplying and equipping vehicles and operating, maintaining and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli Releases July State Cash Report
… All Funds receipts were $118.9 million higher than the latest projections and $831.1 million lower than initial … million). All Funds spending was $122.4 million above latest projections, but $1.8 billion below initial … lower than a year earlier but $16.3 million lower than the latest projection. Through the first four months of the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportOpinion 99-8
… TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, … minutes of all open meetings of a public body "shall be available to the public in accordance with the provisions of … may initiate such a subscription service pursuant to its home rule authority. Municipal Home Rule Law, §10(1)(i) …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 88-50
… contrast, that GML, §6-d authorizes villages to establish repair reserve funds. Unlike capital reserve funds, which can … or acquisition" of capital improvements, the moneys in a repair reserve fund may be appropriated only for "repairs" of … in a capital reserve fund may not be transferred into a repair reserve fund (GML, §6-c[9], [9-a]). Therefore, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 89-24
… or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or … is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … is a voluntary non-profit association within the meaning of General Municipal Law, §802(1)(f). We note that …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Post-Retirement Death Benefit – New Career Plan for ERS Tier 2 Members
New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1509/post-retirement-death-benefitDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… for veterans between 2010 and 2022 with the number of homeless veterans declining 83% (from 5,857 to 990), the largest percentage decline in the nation, according to an analysis by State Comptroller Thomas P. DiNapoli. The share of homeless adults that are veterans was reduced from 9% in …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… (District) officials adequately secured access to the network and properly managed user permissions to the … District officials did not adequately secure access to the network or properly manage user permissions to the financial … District officials did not: Regularly review enabled network user accounts to ensure they were authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userHarborfields Central School District – Information Technology Asset Management (2024M-9)
… IT assets are properly insured, tracked through their life cycle and replaced as necessary. As a result, when inventory … desktop computers that officials indicated were 10 years old were also not properly reported in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetXIII.10 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section provides Agencies with guidance on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program … to OSC review (“OP” transaction) (see XI.3 Submission of Agency Purchase Orders , for additional information). … meets certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the Preferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not require … detailed written deposit and disbursement reports on a monthly basis and ensure that the Treasurer prepares annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today … Local sales tax collections in New York state increased by 03 in January compared to the same month in 2023 according …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-year