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City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July … projects were missing applications, cost-benefit analyses, project agreements and uniform tax exemption policies. In … to help officials monitor and improve the IDA’s project approval and monitoring. Background The IDA is an …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Village of Catos Villages …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fNYSLRS Fact Sheet
… Overview The New York State and Local Retirement System (NYSLRS) administers two distinct … no Tier 4 in PFRS. Benefits Paid and Contributions (for State fiscal year end March 31, 2025) Benefits paid out: … Statistics about NYSLRS the New York State and Local Retirement System including membership …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the … The purpose of our review was to assess the HunterTannersville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… maximum allowable surcharges when tenants did not provide a certified tax return to substantiate self-reported income. … that tenants whose income exceeds the maximum income limit by 25 percent or more require DHCR’s approval to remain in …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followHughsonville Fire Company – Financial Activities (2014M-201)
… manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and … or the audit of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered … such as regular reviews of financial records and reports, bank statements and reconciliations. Prepare and document …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases School Audits
… Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and … and balance sheets in a timely manner. Tuckahoe Union Free School District – Financial Condition and Information … Skaneateles Central School District and the Tuckahoe Union Free School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is … consisting of 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced … administration, financial administration, and human resources. As of February 15, 2018, there were 1.64 million …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCapital Planning (Follow-Up)
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international airports. … capital funds were provided by either the State or federal governments. Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWebsite Accessibility
… of MS-PowerPoint to view MS-PowerPoint files. WinZip Zip files are single files, sometimes called "archives", that … one or more compressed files. Files with this extension (.zip) require the WinZip to open and extract them. …
https://www.osc.ny.gov/help/website-accessibilityProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program (the … Freeze program) beginning in levy year 2014. Each of these credits are intended to offset the cost of property or school …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report … was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fComptroller DiNapoli Releases Municipal Audits
… Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal … County) The board did not adopt a financial management policy and town officials have not developed procedures to …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… of Corrections and Community Supervision (DOCCS) is not adequately monitoring the state’s most dangerous sex … Rochester and Syracuse. Under state regulations, DOCCS is responsible for closely monitoring sex offenders’ … state Department of Corrections and Community Supervision is not adequately monitoring the states most dangerous sex …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… a town board resolution "establishing or extending a fire alarm or a fire protection district, or consolidating two or … protection district, or dissolving a fire district, a fire alarm or fire protection district" must be filed with the … relative to the establishment and extension of fire alarm and fire protection districts situated within certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an … Other findings of the analysis include: Fares and tolls have risen much faster than inflation over the past six … needs with non-bond proceeds. The MTA plans to allocate $2.7 billion in operating budget resources to fund capital …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… not be ‘readily achievable’ now, due to differences in the Mayoral administration, funding priorities, and staff.” Report NYC Dept. of Parks & Recreation: Park Accessibility for People With Disabilities NYC Dept. of Parks & Recreation: Compliance with ADA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… local departments of social services and homeless shelter providers to make sure those entering the shelters are being … to get the services they need and transition to permanent housing, according to an audit released today by State … enough to ensure local social service offices and other providers are providing them with the services they require …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0