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Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and … as well as nearly all 1 villages. While AIM payments to cities are made at various times throughout the year, … This website will be updated if there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaEmergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , … Suffolk . Purpose of Audit The purpose of our audit was to determine whether the six counties audited received and … enhanced emergency communication (E911) surcharge revenues to improve their county’s 911 systems and operations, for the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 91-32
… CONSTITUTIONAL LAW -- Gifts and Loans (application to public benefit corporation) EMINENT DOMAIN -- Compensable … PUBLIC AUTHORITIES -- Powers and Duties (expenditures to compensate property owners for decrease in market value) … (1) The prohibition against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Contract and Payment Actions in November
… GCOM Software LLC for the Department of Motor Vehicles to modernize and integrate technology systems. State … Downtown Revitalization Initiative, including $8.7 million to the City of Cortland and $5.9 million to the Town of … errors, improprieties or lack of documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Audits
… Plan that provides care coordination and case management to certain Medicaid members with chronic health problems. … its monitoring and oversight guidelines for Health Homes to ensure effective delivery of services, nor had it used all available data and measurements to assess the program’s value and effectiveness. …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsOpinion 88-2
… of special assessments upon properties benefited to finance the cost of such service. MUNICIPAL HOME RULE LAW, … by local law, may establish a system of users fees to pay for garbage collection services. You ask if a village, which intends to provide garbage collection services for all residents by …
https://www.osc.ny.gov/legal-opinions/opinion-88-2XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… This generally occurs when an employee travels repeatedly to the same location over an extended period for official … likely incur substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can … works. However, there is a fundamental difference in how the locations for the tax home and official station are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Contract and Payment Actions in July and August
In July and August the Office of the State Comptroller approved 3988 contracts for state agencies and public authorities valued at $70 billion and approved more than 51 million payments worth nearly $244 billion
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… June 1, 2022 – October 1, 2023 We extended our testing to include the Clerk-Treasurer’s fiscal year 2024 1 property … spreadsheet and extended our review of the last filed AFR to August 2025. Understanding the Audit Area To promote transparency, a village board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Opinion 2007-1
… and mentally disabled individuals to and from certain day treatment programs may fall within the professional … goals such as successfully traveling to and from the day treatment program and to prepare reports that become part … for users of paratransit service and requires there be no trip priorities (e.g. medical versus recreation) with regard …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not include provisions in the … to affected local governments and school districts. Key Recommendations Ensure that all project agreements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… for 2024, including setting expectations related to climate risks, diversity, equity and inclusion (DEI), … management, and ensuring a robust governance framework to promote high levels of accountability. DiNapoli also … its 2023 Stewardship Report. “Companies that take steps to be responsible corporate citizens are more likely to be …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … of the following: It is the employee’s responsibility to ensure that the information supplied to the agency’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… and Guidelines: The Board did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to purchase tickets that were given to Board members, management, employees, Corporation vendors …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDiNapoli and Rice Halt Pension Scam
… with District Attorney Rice’s office, we were able to protect the integrity of the state pension fund, recoup the stolen money, and send a clear warning to those who try to defraud the system. I thank District Attorney Rice for her …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scam