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Review of the Financial Plan of the City of New York - June 2015
On May 7, 2015, the City of New York submitted to the New York State Financial Control Board a revised financial plan covering fiscal years 2015 through 2019.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2016.pdfUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… for health and safety. Instead, the Department relied on the school district operating the UPK program, or the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … the Annual Financial Report AFR with the Office of the State Comptroller OSC as required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings … in light of a town board’s responsibility to oversee the general management and control of the town’s finances, the … issues. Without complete, accurate and reliable financial information, the Board cannot effectively monitor the Town’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… prepares, files and makes the AFR available to the public. With a population of 1,161, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Village of Fredonia – Financial Condition (2025M-149)
… Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal … complies with legal requirements, protects public funds and maintains transparency and public trust. The village board also should take … of Fredonia Village routinely monitor financial operations and take appropriate actions to maintain the Villages fiscal …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the effect these decisions … financial reports. The District operates from one fire station that is leased from the Village of Caledonia …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fPerformance of Duty Disability – Forest Rangers Plan
… Compensation Law or if the incident or occurrence took place on or after September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars thereof, …
https://www.osc.ny.gov/retirement/publications/1864/performance-duty-disabilityOpinion 91-59
… or disabled firefighters are, members of the Association. You ask whether the Volunteer and Exempt Firemen's Benevolent … firefighters are members of the Association. Again, since you indicate that you contemplate the purchase of an annuity, we suggest that …
https://www.osc.ny.gov/legal-opinions/opinion-91-59XV.16.B Sole Custody Reporting – XV. End of Year
On or before April 1st of each year the Online Services Sole Custody Reporting Application httpswww
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Administration and Collection of … the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of … or conveyances of New York real property or interests in real property when the consideration exceeds $500, at a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… to ensure revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight … aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: … with gaming regulations and tribe/nation compacts. Costs for this oversight are to be collected from each casino. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsLeaves of Absence – State University Police Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any …
https://www.osc.ny.gov/retirement/publications/1823/leaves-absenceHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Handicapped Childrens Association of Southern New York Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualOpinion 96-18
… of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd … Anthony Cerreto, Esq.,Village Attorney Village of Port Chester …
https://www.osc.ny.gov/legal-opinions/opinion-96-18IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from the sale of Commercial Paper by New York State. 36301 Financing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsCity of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services … officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… to their reported premiums. Certain fees paid by self-insurers and for bonded vehicles reduce the assessable … its billing to account for amended premiums reported by insurers. It also lacks a method for carrying prior period … 2019, had not collected $25,265 that it had billed to insurers. Key Recommendations Enhance the accuracy and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security