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Town of Throop – Highway Department (2021M-115)
… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Cambria – Capital Projects Financing (2017M-161)
… Board, provides services including highway maintenance, snow removal, water and sewer, refuse collection and general …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Mount Morris – Justice Court (2012M-129)
… 1, 2005, to June 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population … Town of Mount Morris Justice Court 2012M129 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Credit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on Passage of Final State Budget
… abilities can hurt taxpayers. "This budget process went far past the April 1 deadline, and I’m concerned this is …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetIndustrial Development Agencies in New York State
… (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that offers financial … an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York … data, see IDA 2024 | LDC 2024 . For tabular data of what is presented in the dashboard below, see IDA Dashboard Data . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTaxable Travel
… to travel from his home (or rental vehicle pick-up location) to his work area, as these are commuting costs and, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelWhitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Binghamton-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-221Opinion 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-auditsKerhonkson 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-124