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Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… is responsible for reviewing and approving prospective project applications, including anticipated PILOT payments, … officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate … maintaining custody of District assets for vehicles and equipment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in … of Department funds. The President signed blank checks for the Treasurer, and Board members approved payments …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial … June 30 and the City generally prepares and files its AUD in conjunction with the annual independent audit of the … independent audit, or filed the annual update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. … or their monitoring and interim reporting requirements for the Project. The Board did not ensure that County … were taken to ensure the lowest possible cost was paid for 18 of 28 professional service contracts. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… banking. The Village uses online banking services with one bank and currently only makes intra-bank transfers between its accounts at this bank. However, … including the potential threat of unauthorized access by third parties. Establish a comprehensive written policy for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … has occurred because the Council adopted budgets that were not based on prior year’s actual results of operations. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the State, … from the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire Company, whose members comprise the District’s fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Introduction – Travel and Conference Expense Management
… are generally not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements … Payment of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees … reports are available at Audits of Local Governments & Schools …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
… 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, … Putnam Valley Central School District Financial Condition 2016M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Contract Advisory No. 25
… System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched the … System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. … more information on receiving EDSS training and access, contact the IT Service Desk: Phone Weekdays, 8:00 am - 5:00 …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … each year, but was not used to finance operations. In addition, when unused appropriated fund balance is added …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… some of the State Comptroller’s responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local … cap override rules. Reserve funds are then applied to the next year’s budget. Determines Costs and Savings When Local … determines the costs and savings of the transfer for the next fiscal year. Local governments then adjust their …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerNew York State Rent Relief Funding: Spotlight on New York City
… latter data points because the ERAP prioritizes any resident who has experienced a reduction in income after …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOther Bulletin No. 73
… of this bulletin is to provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. … position with a higher Job Rate, and whose salary upon application of the October 2023 SCF CSEA Performance Advance … Annual Addl Earnings (to prevent making another payment) Retirement and Deduction Information: The LLS payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32