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Village of Frankfort – User Charges (2014M-117)
… 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Rockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2022 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeCrown Point Fire District – Board Oversight (2024M-29)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29OnTECH Charter High School - Information Technology (2023M-71)
… that were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: … administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… access controls. Key Findings District officials did not properly manage nonstudent network user accounts and … risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Transportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. … in Other States In 2021, New York State was responsible for maintaining 8,527 bridges.* A bridge is considered to be …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Electronic Documents Submission System (EDSS)
… Request Help Glossary of Terms Release Notes Contact Us Phone Weekdays, 8:00 am - 5:00 pm (Eastern Standard Time) … Rico and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email [email protected] … the State Comptroller Bureau of Contracts 110 State Street Albany, NY 12236 … The Office of the New York State …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentBrockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided … and procedures to provide effective financial oversight of Department operations. In addition: The membership did … of the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 92-29
… MUNICIPAL LAW, §207-m: Where the police commissioner is the head of the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to at least the salary paid to his or her predecessor. A deputy police commissioner is not entitled to salary increases pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 94-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … of the salaries of county employees who perform services for the administration and operation of a county sewer … charge to the cost of establishing a district an allowance for services rendered by salaried town employees when such …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 2006-3
… (16 NYCRR §§894.3, 894.4, 894.9). 2 In this regard, we note that villages are authorized to separately grant …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… years 2014 and 2015. City-funded spending is projected to increase at an average annual rate of 4.6 percent between …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: NYC Experiencing Record Job Growth
Job growth in New York City has outpaced the nation and New York state since the end of the recession according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growth