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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 are intended to compensate municipalities for having landfills located within their borders, making it … The Town did not receive accurate host fee payments. As a result, the Town did not have access to funds that could have …
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)
… costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund … not needed to finance operations results in real property tax levies that are higher than needed. Further, the lack of … website for public review. 1 New York State Real Property Tax Law (RPTL) Section 1318 …
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)
… (Town) officials properly secure user account access to the network? Audit Period January 1, 2023 – May 1, … personal, private and sensitive information (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 protect …
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
… for transfer from unemployment insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), … is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from an … is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter … for new bus purchases in a timely manner. The business manager did not report nine buses that were purchased during … accrued liability, retirement contribution, unemployment insurance, workers’ compensation and insurance reserve. As of …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0The Increasing Threat of Identity Theft
… example, by posting a picture of a vaccine card or driver’s license. Use of personal data such as mothers’ … State fiscal year reflect separate actions. However, those arrested in one year may be convicted and sentenced in a … of personal information such as Social Security, driver’s license, or credit or debit card numbers. 21 In …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftRecent Trends and Impact of COVID-19 in Brooklyn
… used across the City to fight the pandemic. 36 Brooklyn Army Terminal, Bush Terminal and Industry City Businesses … in other innovation districts, such as the Brooklyn Army Terminal and Bush Terminal, also ramped up production of …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynOpinion 94-12
… bids be obtained, fire district officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … financial benefits (id.). To fulfill this fiduciary duty, the board should take appropriate measures to ensure …
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
… Payment Method on the purchase order is the Procurement Card. Receipts are required and inspection information is … are: Match Basis Receipts Required Impact on Matching Amount Yes The dollar amount on the voucher line must be less than or equal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… formal goal to examine each contractor at least once every two years in at least one-third of the cases we reviewed. For … we compared the time that elapsed between the last two reviews and found that, for 58 (38 percent), the time frame exceeded the two-year requirement by at least 30 days. Of these 58 …
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
… capital project management process that its employees and contractors are required to follow; and whether that process was followed and was successful in managing scope, time, quality, and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By … no evidence was found that such information is routinely shared. Town of Palatine – Town Clerk/Tax Collector and …
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
… announced EVolve NY, a $250 million project to put high-speed chargers at airports and along major highways. Despite … 60 miles of driving in one hour. There were only 28 high speed chargers at 18 locations as of September 2020. Not one … NY’s Phase 1 projects, including installing 200 high speed chargers, were completed by their deadline of the end …
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
… higher unemployment rates, increasing costs, and larger debt burdens, that threatens their financial well-being, according to a new report released by State Comptroller Thomas P. DiNapoli. “Young adults are … in part by AI. Increasing housing costs along with growing debt are also making it increasingly difficult for them to …
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
… budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal condition, according to an audit issued … budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… audits of Cattaraugus County , Town of Cheektowaga , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company … town to unnecessarily pay significantly more than needed. Village of Endicott – Budget Review (Broome County) The …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… for the reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0