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True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the … True North Rochester Preparatory Charter School Contract …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)

… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … with OSC. The Board did not have adequate procedures for auditing claims. Town officials made purchases without …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350

State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24

… state budget makes important investments in education and health care, including mental health care, and provides significant, recurring funding to … state budget makes important investments in education and health care including mental health care and provides …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24

Town of Sidney – Budget Review (B4-13-19)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

State Comptroller DiNapoli Releases Audits

… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board

Rombout Fire District – Board Oversight of Financial Activities (2017M-88)

… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The Board … related documents. The Board also should adopt a plan and trust document, engage an actuary and enter into contracts …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88

City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …

https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… deposited and remitted collections accurately and in a timely manner.  Key Findings  The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

Tioga County – Social Service Contracts (2023M-162)

… services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

State Agencies Bulletin No. 2194

… is to inform agencies of revised procedures for requesting payroll information related to garnishments and other … OSC Actions: If an employee contacts the Bureau of State Payroll Services’ Deductions Section directly for garnishment … Service Helpline, they will be referred to their agency payroll office for response.  OSC will not release any …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requests

Town of Ripley – Town Clerk Collections (2024M-139)

… deposited, remitted and reported all collections in a timely and accurate manner. Key Findings  The Clerk did not … record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

Town of Butler – Highway Asset Accountability (2024M-115)

… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets.  Key Findings  Town … lost, stolen or sold without detection. Specifically:  The Highway Superintendent (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to the …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Freeport Union Free School District – Financial Management (2024M-49)

… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49

Falconer Central School District – Financial Management (2024M-52)

… resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund … limit and missed opportunities to lower real property taxes. The continued practice of overestimating …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Comptroller DiNapoli Releases Municipal Audits

… over to the Office of State Comptroller as abandoned property even though the funds have been in the custody of …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1

Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller

… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller

XII.6.A Paying Another State Agency – XII. Expenditures

… This section informs New York State Business Units how to process vouchers to another Business Unit in the … processes are billing scenarios with explanations as to how Business Units will use the SFS to create transactions … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agency

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… possible for the hearing to proceed as scheduled. (b) A request for an adjournment by an applicant or a party other … the hearing officer. (Return to Top)   §317.9 Discovery of medical records (a) Upon the request of the applicant, the retirement …

https://www.osc.ny.gov/retirement/members/regulation-for-hearings

Subway Recovery Tracker

… Since September 2024, many stations in the Bronx, Upper Manhattan and outer Brooklyn have been lagging behind, while stations in the downtown areas of Manhattan and Brooklyn helped to fuel the recovery. Most and … relationship, as ridership recovery at major hubs in Manhattan neighborhoods failed to keep pace with recovery …

https://www.osc.ny.gov/osdc/subway-recovery-tracker