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Steuben County – County Bridge Maintenance (S9-13-1)
… was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the … implemented practices that have served to improve bridge ratings over an extended period of time and have maintained consistent ratings over the past 10 years. The County has reduced the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed … Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of Oyster Bay - Financial Condition Management (2020M-74)
… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Schuyler – Financial Management (2014M-182)
… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Disability Retirement – Divorce and Your Benefits
… Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” … accrued to the date of the disability award (without reductions for early retirement). This calculation would …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementCrown Point Fire District – Board Oversight (2024M-29)
… Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the District’s financial … Determine whether the Crown Point Fire District District Board of Fire Commissioners Board adequately oversaw the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Crawford – Town Clerk (2021M-82)
… Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all collections to the … Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … To advise agencies of changes in withholding allowances and maximum Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsTown of Gorham – Budgeting (2023M-181)
… did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the … a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately … accurate revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … DiNapoli’s office calculated the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report Greenwood Lake Union Free School District … – Procurement and Claims Processing (2021M-147), released in December 2021. The audit determined that District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fChenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Fiscal Stress Monitoring System Statistics
Office of the New York State Comptroller Fiscal Stress Monitoring System
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statistics