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City of Long Beach – Budget Review (B7-16-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9School Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … and makes up the difference by increasing State aid to school districts. The State’s costs for underwriting this … the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [pdf] , Schenectady [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and … financial activities for the period January 1, 2011, to August 30, 2012. Background The Town of Gardiner is … not adequately segregated. Because the abstracts presented to the Board did not include manually processed checks, 21 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background The Town of Black Brook is … fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… Central School District – Financial Management (Allegany County, Livingston County and Wyoming County) The board and district … Naples Central School District – Information Technology (Livingston County, Ontario County Steuben County and Yates …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at their … efforts to diminish shareholder rights and reduce corporate transparency. As trustee of the New York State … I will continue to take action to resist efforts to reduce corporate accountability and diminish shareholder rights …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleApplying for Benefits – Article 14 Benefits
… To apply for Retirement System benefits, you must file the … applications and other documents are required by law to be filed with the Office of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” it must be …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… claims auditor: approves vouchers and invoices submitted to the district or BOCES prior to their payment; and ensures proper documentation and … proper district purposes. The auditor must report directly to the board and serve at the board’s pleasure. Hiring a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or … quotes should be obtained for purchases not required to be bid. Town officials review and update these policies …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… Transportation Authority, the New York Convention Center Development Authority, the New York Power Authority, … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… The second quarter of anticipated new issuances compares to past planned new issuances of approximately $3.82 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The second quarter new money …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Candor , the Town of Cornwall , the LaGrange Fire District and the … level of fund balance to maintain for each fund. Town of Cornwall – Financial Condition (Orange County) The board …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… a four-year period. “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” … DiNapoli said. “Those in public service have a duty to ensure taxpayer dollars are not lost to fraud. I thank …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… Purpose To determine whether income from properties with billboards … with the City Administrative Code for the failure to file an RPIE, filing late, or filing an inaccurate RPIE. … included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the 2010-11 and 2011-12 City …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). … such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – July … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … or conduct all drills within the required time frames and officials could not support that they met all drill …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Middlesex Fire District – Procurement (2025M-135)
… [read complete report – pdf] Audit Objective Did Middlesex Fire District (District) officials ensure the … Did Middlesex Fire District District officials ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Forms and Publications
… your preference for the return of your securities. Small Estates Affidavit - If the account owner is deceased … Table of Heirs - A form used, usually in tandem with a Small Estates Affidavit , by surviving blood relatives of a … Service Providers Sample Letter of Authorization and Fee Agreement Office of Unclaimed Funds Annual Report SFY …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications