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Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18-response.pdf2023ABCD State of New York General Obligation Bonds, October 2023
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2023abcd.pdf2010ABC State of New York General Obligation Bonds, February 2010
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2010ABC-official-statement.pdf2011EF State of New York General Obligation Bonds, December 2011
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2011EF-official-statement.pdfSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … short-term financing is issued only if needed. … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the … over $3.21 million on 5,059 claims on behalf of members who were not eligible for Empire Plan coverage. The majority … and substance abuse MHSA claims for Empire Plan members who were not eligible for coverage …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village of … August 2019. Background The Village of Herkimer (Village) is located in the Town of Herkimer in Herkimer County and … districts that serve portions of the Towns of Herkimer and German Flatts. The Village is governed by an elected Village …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fOpinion 90-37
… absent specific legislative authorization (see 1988 Opns St Comp Nos. 88-60, p 119 and 88-1, p 1). Village Law, … real property or to sell at public sale (1979 Opns St Comp No. 79-29, unreported; 1973 Opns St Comp No. 73-889, … §1-102, we note that the village board is subject to the Open Meetings Law (Public Officers Law, §100 et seq .) and, …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. … hand) in cash deposits and certificates of deposits at the credit union. The former Treasurer did not complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialBloomingburg Fire Company #1 – Disbursements (2013M-83)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Odessa-Montour Central School District – Financial Condition (2016M-71)
… 1, 2012 through February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Unified Court System Bulletin No. UCS-264
… such as OT at 1.5 (OTD) and Holiday Pay (HPA), resulting from payment of the October 2014, April 2015, April 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9AFR Changes 2022
Summary of Annual Financial Report Changes 2022, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/afr-changes-2022.pdfAFR Changes 2022
Summary of Annual Financial Report Changes 2022, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/required-reporting/2022/pdf/afr-changes-2022.pdfState, Public Authority, and Localities Debt for Fiscal Year Ending March 31, 2017
Debt service for general obligation bonds and notes of the State of New York
https://www.osc.ny.gov/files/debt/pdf/debt-spreadsheet.pdfUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial … Key Findings The Company’s Constitution and by-laws have not been updated since 1978 and do not include authorization for the compensation currently …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Town of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfLocal Sales Tax Data, Reports and Resources
… [.xlsx] 2025 Local Sales Tax Collections Up 3.7 Percent in the First Half of 2025 July 2025 Sales tax collections for … marked the second straight year that first quarter growth was below the 3.5 percent average growth rate for the 2010 to … past year’s growth lagged compared to both 2021 and 2022, when a combination of rising inflation and a surge in taxable …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… State Comptroller Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center