Search
Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Amagansett Union Free School District – Financial Condition (2014M-91)
… 2012-13. The District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s reserve funds had excessive balances and no formal plan for funding … within statutory limits. Develop a formal plan for reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Cambria Housing Authority – Financial Management (2015M-316)
… was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for … 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Westfield, Town of – Financial Management (2013M-389)
… 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and has a population of approximately 4,900 residents. The … inappropriately allocated State retirement contributions and medical insurance costs to the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Scarborough Fire District – Board Oversight (2025M-117)
… 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and forward to April 30, 2025, to review Commissioners’ … oversee the District’s financial operations, policies were in place or that necessary reporting requirements were met. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Red Hook Central School District – Follow Up (2007M-66-F)
… The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … sufficient levels of fund balance to support current and future operations or provide a mechanism to cover …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorOpinion 99-9
… attorney) GENERAL MUNICIPAL LAW, §77-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A city, pursuant to General … satisfy the requirements of the program (22B NYCRR §1500.3[e]). Application may be made to the CLE Board for "accredited … In that case, the benefit derived from the payment of fee will inure to the attorney personally, inasmuch as the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9State Agencies Bulletin No. 1986
State Agencies Bulletin No 1986
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … Background CAFL is a privately owned institution located in Victor, New York that provides preschool special education … to children with disabilities between the ages of three and five years. CAFL is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED) … Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of … to children with disabilities between the ages of three and five years. In 2014, Ulster-Greene provided preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1376
… whose balance of APSU DRP reductions is less than zero (0) in one or more record number Background As part of the Police … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1198 issued … whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpState Agencies Bulletin No. 1472
… Bargaining Unit 21 DRP reductions is less than zero (0) in one or more record number Background As part of the New … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1200 issued May 11, … whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentOpinion 91-50
… LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the Local Government Assistance Corporation are securities which may be deposited for the release of retained percentages held by the State Comptroller … notes of LGAC securities which may be deposited for the release of retained percentages held by the Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … Newmeadow, a not-for-profit organization located in Malta, New York, provides preschool special education … to children with disabilities between the ages of three and five years. Newmeadow is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… income tax collections, fueled by continued income growth in 2025,” DiNapoli said. “But the federal government shutdown and other policy shifts in Washington could weigh heavily on New York’s economy and revenues over the remainder of the state’s fiscal year.” …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearState Comptroller DiNapoli Releases Municipal Audits
… County) Although the clerk recorded, deposited, remitted and reported all tax collections, she did not always record … deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … in a timely manner. Town of Owasco – Financial Management and Procurement (Cayuga County) The board did not effectively …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer County) The current and former clerk-treasurers did not maintain complete, … always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases August State Cash Report
… million over the Executive’s revised projections released in August, they remain more than $596 million below … were below Enacted Budget projections by $603.2 million and below August projections by $257.2 million. While the … because of payments for the Essential Plan Program) and Medicaid (up nearly $2.1 billion primarily from federal …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-report