Search
Oversight of Water Supply Emergency Plans (Follow-Up)
… assists with water system security, emergency preparedness and response, and the protection of critical drinking water system … water to more than 3,300 people (Water Systems) to prepare and submit a Water Supply Emergency Plan (Plan) to DOH for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followSection 8 Housing Choice Vouchers – Federal Funding and New York
… 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created by the Housing and Community Development Act of 1978 and is administered by the United States Department … of their vouchers to applicants HUD considers extremely low-income (ELI). For 2024, the NY Metro ELI limit for a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersDiNapoli: Tax Breaks From IDAs Continue to Climb
… Thomas P. DiNapoli. "New York's IDAs are tasked with generating economic development and job creation, but it … tracks IDA performance and shows the costs associated with their decisions. Now, because of recent reforms … IDA projects reported a total of 608,825 full-time jobs, with an increase of 224,734 jobs over the life of these …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal and School Audits
… were issued. Livonia Central School District – Conflict of Interest (Livingston County) A board member, who resigned … superintendent’s outside employment created an appearance of impropriety. The former superintendent resigned on July … Fire Company’s progress, as of June 2024, in implementing our recommendations in an audit report released in April …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … to that effect. District officials agreed with our recommendations and have initiated or indicated they … in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3The Tourism Industry in New York City
… Labor; OSC analysis Work Force Characteristics Overview of Employees in Tourism: Most are NYC residents (83%) Higher … wage is that almost one-third (31.7 percent) of tourism employees are part-time workers (i.e., worked less than 35 … has a bigger share of large firms (greater than 10 employees) than the private sector as a whole, given that the …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2008-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount … if the village owns all of the fire apparatus to be used in carrying out the contract, the parties to the contract may … If the village owns all of the fire apparatus to be used in carrying out the contract, the portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Alternate Contribution Stabilization Program
… original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate … be able to search for a specific amortization or view a list of all amortizations. If you click on an amortization in the search results list, you will see details associated with that amortization, …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Smithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Trustees did not use bank statements while performing required annual audits. The Department President pre-signed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims processing for the … December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Provide for two signatures on all checks in accordance with the Company’s by-laws. … Malta Ridge Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. … Warren County Occupancy Tax and …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase orders … the Board reviewed charges. Although the School is exempt from paying sales tax on purchases, the Executive Director … support purchases. Ensure that purchases using debit cards are supported by purchase requisitions or purchase orders and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Washington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether the County procured …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Cost-of-Living Adjustment – Police and Fire Plan
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustment