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City of Troy – Budget Review (B22-5-7)
… and wage costs. The City’s proposed budget includes a tax levy of $28,015,018. Key Recommendations Closely monitor … 2023. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Great River Fire District – Treasurer Reports (2025M-125)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… necessities for local governments and school districts like road salt, fuel, vehicles, heavy equipment, food, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment … Reports (CFR) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualNichols Joint Fire District – Procurement (2025M-103)
… Objective Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive … 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek … to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… [read complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … managing and controlling town finances and reduce the risk of misappropriation, theft or clerical errors that can lead …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Real Property Tax Cap Information - Glossary
… government operations. These taxes are included under the tax cap. Fees based on use of goods and services (such as … from a public project. These taxes are included under the tax cap. Fees based on use of goods and services (such as … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 89-58
… opinion. IMPROVEMENT DISTRICTS -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) … Whether a town pursuant to article 12 or sections 81 or 220 of the Town Law may …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica City School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsHuman Resource Practices (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April 1, 2008 through … are also entitled to health care benefits through the VA. While it is a veteran's choice to use a VA health care benefit or a Medicaid benefit, the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
Did Middlesex Hose Company Company officials ensure that fundraising collections were properly recorded reported and safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148State Comptroller DiNapoli Releases Municipal Audits
… In addition, the county clerk’s register did not include one court and trust action totaling $38,253 identified in the … the conflict of interest, he approved the claim because two board members refused to approve the claim due to their …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… highlighted in a report . DiNapoli launched FSMS in 2013 to evaluate local governments’ financial indicators, … The system’s fiscal stress scores provide an early warning to local officials about potential fiscal issues and give the … highlighting lessons learned over the past decade. An online interactive visualization released with the report …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsOversight of Homeless Shelters
… – estimated at more than 80,000 and comprised of families, couples, and single adults – while guiding them to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) … submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background … To determine whether the Division of State Police Division …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationLow-Income Housing Trust Fund Program (Follow-Up)
… Housing Trust Fund Program (Program) funds were being awarded and disbursed in an efficient manner to help meet the … per project selected to receive funding. Program funds are awarded through a Unified Funding Process, wherein applicants …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Comptroller DiNapoli Releases Municipal Audits
… or kept up to date by highway department personnel. In addition, town officials were only able to account for … of 720 fine and fee receipts totaling $31,056 within 72 hours. In addition, auditors also found the justices did not … awareness training. Town of Moriah – Cash Management (Essex County) The board did not develop and manage a …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0