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Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … million that were received by the Town as of January 31, 2026, for waste received at the landfill during the period of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Levittown Union Free School District – Financial Management (2026M-13)
… educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), … that burden taxpayers, all while ensuring funds are used for genuine needs rather than remaining underutilized. Proper … financial health. The District’s general fund expenditures for fiscal year 2024-25 totaled $241.8 million and its …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Town of Amherst – Information Technology (2025M-120)
… of Amherst (Town) officials properly secure user account access to the network? Audit Period January 1, 2023 – May … (PPSI). 1 To minimize the risk of unauthorized network access, town officials must properly secure user account access to the town’s network. A secured network can help …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsOpinion 2005-4
… to be submitted at the meeting ( id .). The proposition vote at the meeting is by ballot ( id . at §1951[2][f]) or if … . at §1951[2][g]). Under section 1951, to be eligible to vote at a BOCES meeting, an individual must be (1) a citizen … requiring that the question of the sale be submitted to a vote by the qualified voters of the district. The petition …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance has been well over the statutory limit for the past several years, while at the same time real … balances. Errors were found in the leave accrual records for nine of the 15 employees. The cumulative effect of these …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0The Increasing Threat of Identity Theft
… an apartment, obtaining a tax benefit or receiving a loan because of a stolen identity. New York State has taken … by a warning the State Department of Financial Services (DFS) sent in March 2021 to companies that it regulates. The … sensitive data for hundreds of thousands of New Yorkers.” DFS urged business executives to “take immediate action to …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftRecent Trends and Impact of COVID-19 in Brooklyn
… which grew by 134.7 percent, Crown Heights North/ Prospect Heights, which grew by 93 percent, and Park … 2019 within the borough (Flatbush/Midwood, Crown Heights North/ Prospect Heights, East New York/Starrett City and … Other Brooklyn neighborhoods included were Crown Heights North/ Prospect Heights and Bushwick. Efforts to improve the …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynOpinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. The lease may be for a reasonable term and must be in exchange for fair and …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order … requirements will help to ensure vouchers are appropriate for payment. In addition, the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… of quality prevention, health care, and support services for those impacted by HIV/AIDS, sexually transmitted … has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen financial management and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsSelected Aspects of Capital Program Project Management
… provides a planning schedule, and identifies options for financing the plan. Each capital program is broken down … are completed on time and within budget. Key Findings For our review, we sampled six projects with a total budget … construction, leading to delays and additional costs. For instance, in one project, an omission by Transit’s design …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. In … is routinely shared. Town of Palatine – Town Clerk/Tax Collector and Financial Management (Montgomery County) … The director did not develop procedures to segregate cash receipt duties or provide adequate oversight of the cash …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install electric vehicle (EV) chargers where they are most needed by … DiNapoli. “Compared to what was promised, the rollout of electric vehicle chargers has been a disappointment so far,” … said. “Since encouraging more drivers to switch to electric cars is a part of the state’s strategy for lowering …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… young adult populations, with the largest decrease in the North Country (8.5%). For 18-year-old high school graduates … People aged 26 to 34 are more likely to have a bachelor’s degree (31.5%) compared to those aged 35 and older (19.6%). … rate in New York for Black or African Americans aged 20 to 24 was 18.2%, more than double their white counterparts; the …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli: Binghamton City School Finances Progressing
… increase was 3.4 percent. This was lower than the average for other upstate school districts (3.5 percent); other small … as “susceptible to fiscal stress.” This designation allows for early actions by local officials to prevent school … and their comments are included in the final report. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Comptroller. Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie County) Town officials structured and awarded a bid for public works projects inappropriately, and managed the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Act and the Syracuse Industrial Development Agency . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0