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City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Pelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… complete report - pdf] Audit Objective Determine whether the Crown Point Central School District (District) used District resources to provide the mental health component of the New York Safe Schools … The District did not provide mental health training as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newDivision of Housing and Community Renewal Bulletin No. DH-145
… Effective Dates: The October 2025 LLS Payment is effective 10/01/2025 based on an eligibility date of 09/30/2025 and will be processed in separate paychecks dated 10/22/2025 (Administration Pay Period 14L). For employees … Date Check Date Administration 14 Lag 09/30/2025 10/01/2025 10/22/2025 Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2377
… purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most … Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is either: Covered* by an employer provided retirement plan; or An active participant for any part of 2025 in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Division of Housing and Community Renewal Bulletin No. DH-136
… 2024 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500 . Effective Dates: The October 2024 LLS Payment is effective 10/01/2024 based on an eligibility date of 09/30/2024 and … Additional Pay page as shown below. The payment amount is $1,500 for employees with five (5) or more years of continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-349
… Pay Period 2L, agencies must submit transactions to make the April 2025 UCS Increment, Longevity Increment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Border City Hose Company – Financial Oversight (2025M-39)
… of Company financial operations by performing even the limited oversight responsibilities outlined in the Company’s bylaws. Instead, certain officers hindered the … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of … the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Town of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May … and chief financial officer responsible for the day-to-day financial operations. Results of Review Town officials did not take meaningful actions to implement corrective action. Of the seven audit …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was … assess the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report … to assess the Town of Otselics Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… in the Town of Herkimer in Herkimer County and provides water and sewer services to its residents. The Village also provides water services to some customers that reside in the Town of …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… 2021 are listed in the table below. Some insights from the tracker include: The Excluded Workers Fund has disbursed … DiNapoli and his staff for creating this new federal aid tracker,” said Rachael Fauss, senior research analyst for … are being spent, as well." "The Comptroller’s federal aid tracker is an important step forward for transparency and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli: Tax Cap Set at 2% in 2023
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities and 13 villages. "Allowable tax levy … “Just as local governments are receiving their final round of federal funding under the American Rescue Plan Act, they …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… and programs, according to a report released today by State Comptroller Thomas P. DiNapoli. The report shows the … the Pandemic on New York City’s Municipal Workforce Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, largely because measures to restrict the excessive use of debt have been circumvented over the years in state budgets. Since the Debt Reform Act was passed in 2000, state-supported debt … New York state has one of the nations highest debt levels largely because measures to restrict the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… of growth since the first quarter in 2021, according to a report released today by State Comptroller Thomas P. … upstate regions experiencing a year-over-year decline for the quarter. “Local sales tax collections in the first … from the effects of the pandemic, in terms of the number of visitors and the economic activity being generated. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… destination for individuals and families from around the world.” In 2023, 62.2 million people visited New York City, … notes that major upcoming events, including the 2026 FIFA World Cup Final, New York City’s 400th Birthday, and the 250 th …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destination