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Town of Knox – Transparency of Fiscal Activities (S9-25-30)
Did the Town of Knox Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In … and $37,000, respectively. Town of Olean Volunteer Fire Company No. 1 – Controls Over Financial Activities … or provide the board with monthly financial reports. Company members did not maintain records for each activity to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Oversight of School Fire Safety Compliance
… oversight to ensure school compliance with required fire safety procedures including inspections, reporting, and … The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions established in State Education Law, the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… body and must align their WFD programs by developing a shared comprehensive understanding of WFD needs statewide. In …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of New York State Forest Tax Programs (Follow-Up)
… reductions – and lesser qualifying standards – for over 45 years. While the requirements are less stringent, the … had been benefiting from local tax reductions for over 45 years, but the properties were largely unmonitored by the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followOpinion 90-33
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) … LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy mayor has the power to appoint village officers and …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Vendor Responsibility Documentation
… transactions, which are EXEMPT from Vendor Responsibility Documentation Requirements: STS/AC340-S address change … Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… the Single Payment Voucher: Workers’ Compensation Board (WCB) Notice of Decision (EC-23 form) or WCB Notice of Award in Death Cases (EC-68 form); a letter of certification from the WCB, stating there are no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… of this key control because a claims auditing official would be performing this function as one of his or … whether or not the appointment of a claims auditing official would be beneficial for your locality. Several … claims auditing responsibilities. When a claims auditing official is appointed, the governing board generally no …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorTuition Assistance Program – LIM College
… certifying students for State financial aid. Background TAP is the largest student grant program administered by the … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did … to help ensure that they fully credit student accounts for TAP awards within the required time frames. The State …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeGreat River Fire District – Treasurer Reports (2025M-125)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125City of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Rockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland County has been experiencing financial condition difficulties … 2011. In addition to the deficit in the general fund, the County had unrestricted deficits of $109.5 million in the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6City of Lockport – Budget Review (B22-1-8)
New York Office of the State Comptroller City of Lockport Budget Review 2022
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … funds electronically, subject to conditions. Section 99-b allows the governing board of a local government to … purchase contracts for the acquisition of equipment, machinery and apparatus. The Office of the State Comptroller …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … as inpatient when they were for outpatient services. New York City Department of Housing Preservation and … partially implemented, and three were not implemented. New York State Liquor Authority (SLA): Internal Controls Over …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… documentation. Madison County – Temporary Courthouse Lease and Renovations County officials paid more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month … county officials did not use a competitive process to lease and renovate the temporary courthouse space. Auditors …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… awareness training. Town of Moriah – Cash Management (Essex County) The board did not develop and manage a … during the audit period. Town of Moriah – Leave Accruals (Essex County) The town lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0New York State Health Insurance Program – CVS Caremark Payments Made Under the Incorrect Plan
… audit covered the period from January 2022 through June 2025, and January 2019 through December 2025 for certain high-risk Medicare‑qualified members. About …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/new-york-state-health-insurance-program-cvs-caremark-payments-made-under-incorrect-plan