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New York State’s Personal Income Tax Check-Off Programs, April 2018
New York’s taxpayers are able to make donations for various charitable purposes through check-offs on their state personal income tax returns.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2018.pdfThe Role of Immigrants in the New York City Economy - November 2013
Throughout our nation’s history, NYC has been a magnet for immigrants from other countries seeking religious and political freedoms and economic opportunities.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2014.pdfTown of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… allowances. One loan exceeded the allowance by $37,500 or 100 percent and the second by $15,710 or 76 percent. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… 97 components at City Hall, such as signs identifying van accessible parking spaces, properly sloped access ramps, … an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as accessible parking spaces with signs and marked access …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility components … selected Town facilities. Specifically: 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with openings in the pavement no larger than one half inch. 11 components at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Serven Volunteer Fire Company – Board Oversight (2024M-97)
… all money as required, and allowed a member to handle hall rental revenue. Properly record all financial … of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… collected and deposited. The manager: Booked all rentals, collected and deposited all rental fees, issued … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management Services Captain and … does not provide it with adequate monthly or annual reports. The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit period. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 2085
… of OSC’s automatic processing of the December 2022 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: … 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental positions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageAttica Central School District – Financial Management (2016M-127)
… of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … School, located in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 … that proof of residence documentation is on file for all students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Akron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … in grant money and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Overtime Temporarily Excluded from Tier 6 Contribution Rates
… 2024 State law excluded overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 … using enhanced reporting before or beginning in April 2022:* In January 2025, Reporting Contacts received an email … reporting or started using enhanced reporting after April 2022: In March 2025, Reporting Contacts received an email …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsTown of Perth – Conflict of Interest (2024M-142)
… with his prohibited conflict of interest. The Supervisor stated he approved the claim because the repair work was …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8