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Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… for ensuring public trust and legal compliance. According to the Certificate, the Company’s general purpose is to acquire and own fire apparatus and emergency equipment for … emergencies. The Certificate was amended in March 2023 to state that the Company was to have no less than three …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Town of Cato – Supervisor’s Records and Reports (2025M-141)
… and reports? Audit Period January 1, 2022 – November 6, 2025. We extended our audit period to review the Town’s 2017 … Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must … since 2017. 1 While the bookkeeper filed the 2017 AFR in August 2022, it was filed more than four years late. However, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… DSNY’s ability to address ongoing cleanliness problems on New York City streets and sidewalks efficiently and … under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found … $2.9 million. The audit found that, by design, the office does not monitor shelters’ costs claimed for reimbursement to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… in real property taxes were not collected. New York Racing Association (NYRA): Capital Program Revenue and … progress in addressing the issues identified. New York Racing Association: Financial Condition and Selected Expenses … overall financial condition was sound, its traditional racing-related operations continued to produce …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… lines such as The North Face and Timberland Simon Property Group Inc. , the largest shopping mall operator in the United … of shareholders.” Since the 2010 U.S. Supreme Court's Citizens United ruling striking down certain restraints on … Proposal received 32 percent support from shareholders CMS Energy Corporation – Proposal received 34 percent support …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli Announces Fiscal Stress Scores
… Clarkstown, Colonie, Fort Covington, Pulteney, Sherman and Southport, and the city of Albany. Of the 30 total …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… welcome, but what about our states and local governments? Gov. Andrew M. Cuomo and the National Governors Association …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… five projects started late, including one that was to be done within the 2010-2014 capital program but did not start … cameras. Transit uses a number of alarms, cameras and ID card readers to warn it if anyone enters a subway tunnel … and track their repair; and ensure employees use their ID cards to enter and exit tunnels. The MTA’s full response …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderTown of Paris – Water and Sewer User Charges (2025M-146)
… Did Town of Paris (Town) officials properly manage the billing, collection and enforcement activities associated with water and sewer user charges? Audit Period January 1, 2024 – October … Did Town of Paris Town officials properly manage the billing collection and enforcement activities associated …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Opinion 88-46
… are authorized to invest. The fiscal officer of a participating school district or municipality may be given … contemplated by your inquiry would be entered into by participating school districts and municipalities pursuant to … Municipal Law. Under the proposed agreement, one of the participating school districts or municipalities, through its …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Accessing Retirement Online – Enhanced Reporting
… If you do not have a username and password, work with the Retirement Online Contact and … Resources for enhanced reporting support materials. For password resets or technical questions about using the … NYSLRS employers must have a username and password to access Retirement Online Resources are available …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineXIX.2 Overview – XIX. Project Costing (PCIP)
… The Projects module is used to collect financial transactions associated with projects. The Projects module, along with Commitment Control, controls the amount of expenditures that can be charged and posted to … The Projects module is used to collect financial transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewRFP#0001 – Online Financial Literacy Program
… Request for Proposals Issued February 28, 2025 The Office of the State Comptroller (“OSC”) is seeking an Online … The Office of the State Comptroller OSC is seeking an Online Financial …
https://www.osc.ny.gov/procurement/rfp-0001Accounts Payable Advisory No. 48
… Subject: Paying a Single Payment Vendor Reference: Guide to Financial Operations (GFO), Chapter XII, Section 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has … the policy and procedures regarding standards for entering vendor name information on a voucher when paying a single …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCounty of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax exemptions for … period January 1, 2015 through July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city … County of Ulster Property Tax Exemptions 2016M333 …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Islip Union Free School District – Payroll (2017M-291)
… whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291