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Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Contract and Payment Actions in May
… Education Building at SUNY Downstate Medical Center in Kings County. Department of Health $15 million with the SUNY … Inc. for replacement of the Kosciuszko Bridge in Kings County. $10 million to ECCO III Enterprises, Inc. for … Paving Associates, LLC for pavement preservation in Kings, Queens, Richmond and Bronx counties. $1.4 million to …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayXII.4.F Proper Invoice – XII. Expenditures
… vendor that must contain the following information: Vendor name; Name of NYS Agency that ordered the goods or services; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceComptroller DiNapoli Releases School Audits
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to … to provide management services, but the school does not have a firm agreement detailing what services are …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… budgeted. This practice led to the accumulation of excess funds in the debt service fund and enabled the district to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Village of Leicester – Financial Management (2025M-7)
… officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 2004-1
… Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services … of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: … rescue services provided by an emergency rescue and first aid squad of the fire district fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 91-3
… Opns St Comp No. 80-806, p 223; cf . 1979 Opns St Comp No. 79-134, p 25, regarding the liability of a highway … moneys and property (see 1989 Opns St Comp No. 89-34, p 79; Myruski v Town of Goshen , 87 Misc 2d 1063, 386 NYS2d … arbitrarily or wastefully (see 1979 Opns St Comp No. 79-904, p 213; 1968 Opns St Comp No. 68-835, unreported), such …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Forms and Publications
… Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form Collateral … Sample Letter of Authorization and Fee Agreement Office of Unclaimed Funds Annual Report SFY 2024-25 …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsSigns of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
Signs of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
https://www.osc.ny.gov/files/local-government/publications/pdf/0710snapshot.pdfMattituck Fire District – Claims Audit (2025M-48)
… nearly $3 million, which were funded primarily by real property taxes. During the audit period, the District issued … all claims were adequately supported and excluded sales tax and late fees before approving them for payment. … the District incurred $331 of unnecessary sales tax and may have paid for goods and services that were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Lawrence Union Free School District – Financial Management (2025M-115)
… costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … with constructing a new fire station and replacing old vehicles and equipment; or the effect these decisions …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… deposited receipts for the 2018 program, did not deposit all funds intact. The coordinator held cash to pay vendors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… District Operations (Tioga County) District officials did not comply with their procurement policy when procuring … contract prices. Auditors also determined the board did not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest … Across New York Total employment in New York State fell in March, and again—much more sharply—in April, …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Enforcement of the Mitchell-Lama Surcharge Provisions
… and Community Renewal (DHCR). Our audit focused on the income affidavits submitted for the 2012 calendar year, the … affordable rental and cooperative housing to middle-income families. A total of 269 State-supervised … Village) of the three developments we reviewed. Income verification audits were required for 110 of the selected …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCity of Dunkirk – Budget Review (B25-1-8)
… of the City’s finances and report that officials do not have the ability to effectively monitor the City’s …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Reporting on Foreclosure of Real Property Funds – Kings County
… reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 through March … through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the clerk of the respective …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county