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Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Assessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfTown of Milford – Financial Condition (2013M-355)
… 2013. This interfund advance inappropriately crossed the tax bases, which led to taxpayer inequity. The Board did not … inappropriately transferred to a fund with a different tax base. Develop and implement a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Lingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… authority bond proceeds deposited to account code 32001 (PA Bond Proceeds) require the following additional … chartfields: PCBU Project ID Activity Account Code 36101 (Direct Federal Receipts) should be used. For a federal grant … program within a fund. AR Transaction Types Direct Journal Payment: Submitted by an agency for deposits not related to a …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewTown of Gorham – Budgeting (2023M-181)
… complete report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets, a … Determine whether the Town of Gorham Town Board Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … of the board. As a result, all available board members do not audit and approve individual claims to ensure they are …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Village of South Glens Falls , the Woodgate Volunteer Fire Department and a budget review of the City of Yonkers . "In … calculation of overtime. City of Mount Vernon – Building Department Fees and Fines (Westchester County) The city did … fund balance deficits. Woodgate Volunteer Fire Department – Controls Over Financial Activities (Oneida …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Oversight of Select High-Technology Projects (Follow-Up)
… York. According to ESD officials, high-technology (high-tech) sectors are highly valued targets of economic … positive economic and fiscal benefits. ESD supports high-tech sectors by providing loans and grants and administering … was to determine if ESD adequately monitored selected high-tech economic development programs and projects it oversees …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followDiNapoli: NYC Retail Sector Battered by Pandemic
… city’s retail workforce (31 percent), followed by White (25 percent), Black and African American (22 percent) and …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicMedicaid Program – Cost of Pharmacy Services Under Managed Care
… which covers prescription and nonprescription drugs for Medicaid enrollees. The Department uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and … drugs to the Medicaid program and ensure drug utilization is steered toward drugs with the lowest net cost when …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careNew York’s Stubbornly High Rates of Chronic Absenteeism
The classroom disruptions caused by the pandemic have had a lingering negative impact on New York’s students. As schools transitioned back to in-person instruction, chronic absenteeism rates increased sharply and have remained high, especially among vulnerable student populations.
https://www.osc.ny.gov/files/reports/pdf/missing-school-ny-chronic-absenteeism.pdfBorrowing Against Your Contributions – Article 14 Benefits
… eligibility requirements, you may take a loan from the Retirement System. Before you apply, you should be aware of … loan is nontaxable. The following rules apply when borrowing against your contributions: You must be in active service and …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Village of Manlius – Financial Reports (2025M-89)
… to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual financial reports (AFRs) were filed with the Office of … monitor financial operations, make informed financial and strategic decisions, assess the Village’s financial standing …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Contract and Payment Actions in July
… Erie, Genesee, Livingston, Monroe, Niagara, Orleans, Schuyler, Steuben, Wayne, Wyoming, and Yates. Office of …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyCity of Dunkirk – Budget Review (B24-1-10)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2025
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10DiNapoli Releases Annual IDA Report
… 61 percent – were located in upstate regions and accounted for 41 percent of the total value of all projects. Downstate … projects. Manufacturing projects accounted for 1,118, or 26 percent, of all active projects. Two-thirds, or 2,844, of … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-report