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Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and related facilities …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Board of Cooperative Educational Services is a public organization created to provide shared … and services to 27 components school districts. BOCES is governed by a 13-member Board of Education elected by the … had a fund balance of more than $2.7 million, which is most likely attributable to activity in prior fiscal …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal … authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Other Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for processing the new … process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in … LLS payment during 2023-2024: Leave of Absence/Preferred List on 09/30/2023: An employee who otherwise qualifies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… and payments is available at Open Book New York . Major Contracts Approved Department of Health $28.5 million … of the East Bathhouse at the Jones Beach State Park in Nassau County. $3.7 million with S&L Specialty Contracting … $2.5 million to The Children’s Law Center for the Law Guardian Program. Other Contract and Payment Rejections and …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… contracts for state agencies and public authorities valued at $8.1 billion and approved more than 1.9 million payments … rejected 295 contracts and related transactions valued at $6.9 billion and more than 1,800 payments valued at approximately $6.2 million, primarily for mistakes, …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberComptroller DiNapoli Releases Municipal Audits
… balances for the town-outside-village general and highway funds continued to be reported in the town-wide funds. City of Oswego – Community Development (Oswego County) The city’s community development department did not routinely obtain …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations resulting … ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be reported. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… for rebates, discounts, and other considerations and pass 100 percent of the value of the agreements on to the …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 … not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli Releases Subway Ridership Dashboard
… are the city’s lifeblood. Their smooth, reliable operation is vital to the metropolitan area’s economy. As this … . “We firmly oppose any MTA service cuts, but it is especially important that subway and bus service be … helpful tool illustrates how central the subway is to this city and why it’s so crucial to invest in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardKerhonkson Fire District – Board Oversight (2025M-124)
… oversight of the financial activities to ensure public funds are managed with accountability, transparency and … 18 years ago. As a result, the Board, taxpayers, New York State Office of the State Comptroller (OSC) and other … current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/ . …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… but there are significant concerns over funding from Washington and slowing economic growth that could … “New York City’s finances in fiscal year 2025 benefited from better-than-projected revenues and savings from the lower cost of services for asylum seekers,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growAccounts Payable Advisory No. 73
… Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… well as analysis in the New York State Hazard Mitigation Plan. Major findings include: Weather-related disasters that … corporate and municipal entities are also undertaking such resiliency investments, which are essential for the … Weather Conditions Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… Comptroller’s Office for their outstanding work on this arrest,” New York State Police Superintendent Steven G. James …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000