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Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Multiple Dwelling Property Inspections (2018-MS-1)
… and 51 percent of the FS inspections were not performed. White Plains, Schenectady and Lackawanna had limited or nonexistent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Seaford Union Free School District – Capital Assets (2024M-112)
… $3,604, including three iPads and a laminator. 22 graphics cards 1 and 20 computers purchased during the audit period … with District officials, and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be returned because they were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Eaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 through … in a timely manner. Perform an annual audit of the Secretary-Treasurer’s records. Ensure claims are supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityClyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control … pandemic, as the District moves to increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Village of Suffern – Budget Review (B18-6-4)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2018-19 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1864 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4State Agencies Bulletin No. P-995
Increase in Maintenance Rates and Rules for Determining Taxable Status of Maintenance Deducations (attachment)
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995.pdfAn Economic Snapshot of the Rockaways - March 2018
The Rockaways is located in the southernmost section of Queens on the Rockaway Peninsula.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2018.pdfLong Island Rail Road: On-Time Performance by the Numbers - April 2017
The Long Island Rail Road (LIRR) is the largest commuter railroad in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2018.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfTown of Homer – Conflict of Interest (2022M-148)
Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/homer-town-2022-148.pdfTown of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chemung-town-2022-176.pdfLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Expenses Paid in Calendar Year 2018 through through June 30, 2022.
https://www.osc.ny.gov/files/reports/excel/07-05-2022-assembly-travel-expenses.xlsxTown of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/greenville-2020-81.pdfCity of Newburgh – Budget Review (B20-6-12)
Determine whether the significant revenue and expenditure projections in the City’s 2021 proposed budget.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newburgh-br-20-6-12.pdfVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
Determine whether Village officials procured goods and services in compliance with the procurement policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/red-hook-2019-100.pdf2009AB State of New York General Obligation Bonds, March 2009
The following information supplements the information contained in the Official Statement Dated March 5, 2009.
https://www.osc.ny.gov/files/debt/pdf/2009AB-official-statement-supplement.pdfEcoNews, Winter 2018
Over 10 years ago, I established a Green Initiative in the Office of the State Comptroller.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2018.pdf