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Town of Minetto – Financial Condition (2013M-284)
… the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is … years, resulting in fiscal stress. As of December 31, 2012, the general and highway funds reported unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Big Flats – Financial Management (2013M-170)
… a population of approximately 7,700. The Town is governed by a five-member Town Board (Board) consisting of the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Ordinary Death Benefit – Special 20- and 25-Year Plans
… times your last year’s earnings rounded up to the next highest multiple of $1,000, as limited by Section 130 of the …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitMount Pleasant Central School District – Financial Condition (2015M-82)
… July 1, 2013 through January 6, 2015. Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is … Mount Pleasant Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… real property tax exemptions. Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Fort Plain Central School District - Claims Audit Process (2018M-50)
… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls … over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Rockland County Community College - Employee Benefits (2020M-5)
… Findings The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 … insurance buyouts totaling $81,189, 16 were inaccurate, for a net underpayment of $7,397. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oSpecial Plan for Monroe County Deputy Sheriffs (Jailors) and Deputy Sheriffs (Court Security) (Sections 89-n and 603 (j))
Special Monroe County Deputy Sher Jailors and Deputy Sher Court Security Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89n and 603j
https://www.osc.ny.gov/retirement/publications/special-plan-monroe-county-deputy-sheriffs-jailors-and-deputy-sheriffs-court-security-sections-89-nState Comptroller DiNapoli Releases Municipal & School Audits
… or ensure all of its members completed mandatory oversight training within the required time period. In addition, the … the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … drills for each bus to provide staff and students with the training necessary to respond appropriately in an emergency. …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… enrolled about 1 in 11 students nationally; in Fall 2010, when enrollment peaked nationwide, it was 1 in 16. New York’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsComptroller DiNapoli Releases Municipal Audits
… time usage. Village of Lyons Falls – Financial Management (Lewis County) The unexpended surplus funds in the village's …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget … any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Economic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the … experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its … State decreased by 2.3 percent in 2020. The accommodation and food services industry realized the largest decline in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … appropriately and effectively.” Bayport Fire District – Credit Card Use (Suffolk County) The commissioner, who is … years of the justice’s six-year tenure. Town of Enfield – Purchasing (Tompkins County) While town officials generally …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Avoca Central School District – Payroll (2025M-14)
… as processing payroll each period. The District employed a total of 218 employees who were paid a total of $13 million … agreed with our recommendations and indicated they plan to initiate 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/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases Municipal Audits
… a large-scale timber operation would be the only type of local industry that could take advantage of the property as a rail yard and be profitable. The board decided this was not in … completed projects that date back to 1987. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-audits