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City of Elmira – Financial Condition (2017M-90)
… year, and annual financial reports were not filed on time with OSC. The City incurred operating deficits from 2013 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68City of Troy – Financial Condition (2015M-185)
… plan or a comprehensive capital plan in accordance with the City’s Charter. The City Comptroller failed to …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Indian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … and expenditure trends and the effect on fund balance. … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lynbrook Union Free School District – Special Programs (2016M-45)
… School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… Ontario County. The District, which operates three schools with approximately 1,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Poestenkill – Credit Card Purchases (2024M-34)
… but not limited to, household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34State Agencies Bulletin No. 2249
… at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase retroactively as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationInternal Control
Laws Rules Regulations
https://www.osc.ny.gov/state-agencies/guidance/internal-controlEden Central School District – Capital Project Management (2024M-83)
… of capital projects. District officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the … by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… two recommendations to help the Assessor improve the administration of select real property tax exemptions. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… expedited payment program, which eliminates the need for persons and organizations to submit a claim for abandoned property of $250 or less that can be validated. … to thank Senator Sepúlveda and Assemblymember McDonald for their sponsorship, and Governor Hochul for signing this …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyLocal Road Conditions in New York State
… issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , … roads eligible for federal funding. The data was collected in 2019 and 2020, and represents just over 25,500 lane-miles, … about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateVillage of Earlville – Collections (2024M-128)
… of collections. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128State Comptroller DiNapoli Statement on New York City Preliminary Budget
… 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s … billion allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetTown of Allen – Town Clerk Collections (2024M-120)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120