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Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway … to DOT within one week, as required. Ensure the initial evaluation and plan of action is sufficiently documented for …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Human Resource Practices (Follow-Up)
… four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district … policies. Of 1,317 disbursements reviewed by auditors, 207 check disbursements (totaling $176,847) and 274 debit and … resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … $636,000 in fines, fees and surcharges during our audit period. Key Findings The Clerk controlled all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and … services of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2010, … Key Findings Even though the Board received monthly budget-to-actual reports from the Supervisor, it did not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ausable Valley … June 30, 2013. Given the size of district operations this is a dangerously low level. Auditors also found that district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… State Comptroller Thomas P. DiNapoli announced his office will … Kaminsky, Assemblywoman Michaelle Solages, Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectMontauk Fire District – Board Oversight (2024M-117)
… [read compete report – pdf] Audit Objective Determine whether the Montauk … As a result, the Board diminished the District’s transparency and its ability to assess the District’s financial operations. Specifically: Mandated annual audits of the District’s financial or length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Advisory Council for the Retirement System
… to the Comptroller on the formulation of policies in relation to the administration and management of the … to the Comptroller on the formulation of policies in relation to the administration and management of the Fund …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemTown of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July … of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fContact Us
… Office of the New York State Comptroller contactus@osc.ny.gov Albany Office 110 State Street, Albany, NY 12236 518-474-4044 New York City Office 59 Maiden Lane, New York, NY 10038 212-383-1600 By Division or Program Phone Email …
https://www.osc.ny.gov/help/contact-usWhat to Report – Legacy Reporting
… members: Report compensation but do not take contributions from salary earned in excess of the Governor’s annual salary. … enhanced reporting guide . Overtime Tiers 1, 2, 3 and 4: All overtime should be reported. Tiers 5 and 6: Only overtime … Sum Recurring Payments Education pay, if paid regularly to all eligible employees Geographic (location pay) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportHousing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for … it is provided directly to households and landlords. Federal funding is instrumental in alleviating housing cost …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceEmployer E-News Archive — 2025
… latest Retirement System member and retiree news. June 2025 Coming Soon: A More Efficient Way to Report Retroactive … Than 2,350 Employers Have Already Made the Switch May 2025 Reminder: Review Earnings Before You’re Billed Search … Than 2,350 Employers Have Already Made the Switch April 2025 Reminder: New Contribution Rates for Tier 6 Members …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025