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Panama Central School District – Procurement (2024M-73)
… and GML Section 103. The claims auditor also relied on other District officials to perform her job …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Sherburne-Earlville Central School District – Financial Management (2024M-61)
… agreed with our findings. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… corrective action. Appendix B includes our comment on an issue raised in the response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli: Local Sales Tax Collections Up 2.3% in October
… Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… by the Chenango County Legislature and responsible for CCIDA’s general management and financial and operational … Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA offers financial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Headquarters, such as access ramps with railings on both sides and mats with secured edges at the main …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Resources for Local Officials
… Quick Start Guide [pdf] Planning Resources Population Data, Resources and Publications File Data with the Office of … Use Online Services to file for the following: Property Tax Cap Property Tax Cap Compliance Constitutional Tax Limit Tax Data Verification Assessment Roll Verification Justice Court Fund …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid signs of a slowing … to economic downturns, which can put a significant strain on our budget.” The state’s two statutory rainy day reserve …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesApplication Review and Site Permitting for Major Renewable Energy Projects
… Act investments. Under the Climate Act, the Public Service Commission (PSC) was required to establish a renewable energy …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsVillage of Washingtonville – Budget Review (B25-6-1)
… difference in real property taxes, we chose to rely on the proposed budget that was posted to the Village's … and financial records precludes us from concluding on the Village’s tax cap compliance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… records. She also obtained an unauthorized $20,000 loan on behalf of the fair, which the society’s board was unaware … the town’s account. The forensic analysis revealed that on certain days when Brown collected cash for the town there …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyComptroller DiNapoli Releases Municipal Audits
… officials did not seek competition when making purchases on behalf of the system’s member public libraries. These …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Unified Court System Bulletin No. UCS-103
… employees in the specified bargaining unit whose address type is HOME or the HOME address is blank and (State) is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsCity of Yonkers – Budget Review (B6-15-15)
… by approximately $460,000. The City continues to rely on fund balance for recurring expenditures. Revenue estimates …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… filed by taxpayers who claimed refundable credits based on incorrect information such as fake or inflated dependents …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsReporting and Utilization of Bias Incident Data (Follow-Up)
… issuance of the follow-up review to provide information on actions planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… submit detailed written deposit and disbursement reports on a monthly basis and ensure that the Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mReal Property Tax Exemptions Administration (2017-MR-4)
… it exempt status. Real property tax exemptions are granted on the basis of many different criteria, including the use to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4State Agencies Bulletin No. 770
… Veterans’ Program letter (VPL) 08-03 for more information on eligibility and implementation of the awards. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… was arraigned in Village of Bath court and is due back on September 15. “This is another troubling case of a local …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds