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Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… With a population of 1,516, Town officials budgeted a total of $1.1 million for the general fund and highway fund … government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2022. Understanding the Audit … 2023 and 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, the Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Maintenance, Inspection, and Testing of the Event Recorder System
… Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action … 305,000 riders each weekday. As of December 2016, LIRR’s annual ridership was over 89.3 million. As part of its … the Long Island Rail Road maintains and inspects its Event Recorder System ERS and whether it has …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and … of deficiencies in the Medicaid claims processing and payment system. The audit covered the period December 1, 2008 … not implement adequate controls to enforce APG policy and payment rules. As a result, we identified over $11 million in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followVillage of Washingtonville – Budget Review (B26-6-1)
… Village officials have not complied with some of the requirements of Chapter 206. Certain significant revenue and … fees – deficit bonds revenue of $179,071, which is a new revenue in the 2026-27 budget to cover the portion of the … of approximately $139,600 for payments due to the New York State Local Retirement System is underestimated by …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the Amended Executive Budget financial … SFY 202223 totaled $1117 billion $29 billion higher than the forecast released by the Division of the Budget DOB in …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearTown of Oxford – Financial Condition (2024M-135)
… Financial Report (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of fund balance, which is the difference between … $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135New York City Airport Lease
… were made. The Port Authority has not used the Aqueduct Parcel, a 26-acre parking lot adjacent to the Aqueduct race … from using (or permitting the use of) the Aqueduct Parcel for any purpose other than employee and long-term … Under the terms of the lease, if the entire Aqueduct Parcel was not used for the purpose required by the lease, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, New York … We found that the sampled SBHCs did not follow Department of Health (DOH) inventory control regulations for medications … To determine the extent of implementation of the recommendation in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andFor-Profit Construction Questionnaire (CCA-2)
… Questionnaire ( instructions and definitions ) (PDF) (MS Word) Attachments: Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… ONLINE Not ready to file electronically? Not-for-Profit Construction Questionnaire ( instructions and definitions ) (PDF) (MS Word) Attachments Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) (MS Word) Financial …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireNew NY Broadband Program
… Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The audit covered … Development ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programUnified Court System Bulletin No. UCS-319
… Chapter 1 of the Laws of 2023, which implements the 2021-2026 agreements between the Unified Court System of the State … OSC will automatically calculate adjustments resulting from the retroactive SLED payment increases. The adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal stress in 2021, but the operational issues caused by the pandemic …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. … a public company. These directors must bear responsibility for enabling numerous governance failures that have … proposed 2025 pay package and all directors standing for reelection. …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersSUNY Bulletin No. SU-251
… deduction codes 408 and 415 as part of the Multi-Vendor Coordinator (MVC) project. Affected Employees Employees who … TDA deduction codes 408 and 415 as part of the MultiVendor Coordinator MVC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferred