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Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… officials adequately managed network user accounts and developed an information technology (IT) contingency … to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan … did not: Develop written procedures for granting, changing and disabling user access rights to the network. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Volney – Financial Operations Oversight (2024M-93)
… (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of … Supervisor did not perform his financial responsibilities, and the Board did not provide adequate oversight of financial … audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… New York State Comptroller Thomas P. DiNapoli, as trustee of … Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity … New York State Comptroller Thomas P DiNapoli as trustee of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… whether the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Evans – Employee Benefits (2024M-53)
… Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that were accurate, supported and approved. Key Findings The Town’s leave records and … Town of Evans Town officials maintained leave records and paid separation and health insurance optout payments …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … by local governments to date, grouped by New York City and the rest of the state. Users can select a region and display the total number of operational AUC retail … chart showing New York State cannabis dispensaries and revenue …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … Finance Law (LFL) Section 10.10(d) requires municipalities and school districts that have been authorized to issue … district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Lodi – Town Hall Capital Project (2024M-130)
… for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive … process for the pantry portion of the Project. The Board and its contractors did not ensure that required permits were … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … For more detailed information on local sales tax sharing in New York State, including why counties may or may not … Most counties in New York State share some portion of their local sales tax …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-statePlanning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … Other Resources Financial Data for Local Governments Open Book New York - Local Government Data Search Includes …
https://www.osc.ny.gov/local-government/resources/planning-resourcesIntroduction – Federal Funding and New York
… for everything from paving the highways they drive on to work to bolstering the schools their children attend to helping to put food on their tables. Understanding how New Yorkers are impacted by federal dollars will be … State Employees and Federal Funding Federal Support of the State’s Safety Net Medicaid Essential Plan Social …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionBorder City Fire District – Board Oversight (2024M-137)
… did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Message Submitted - Contact Us
… Receive Message …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedOpinion 2008-6
… used to make that calculation are changed, the police commissioner is entitled to a corresponding benefit. The … of accumulated, unused vacation leave for the police commissioner must be increased by the same percentage as the … unused vacation leave payable to the village police commissioner upon retirement. Based on the information …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 91-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … that section 801 is not applicable. At least one lower court, however, has held that an application for a building … daughter and received a gift for doing so, but the court held claims of common law conflict of interest based on …
https://www.osc.ny.gov/legal-opinions/opinion-91-48New York’s Economy and Finances in the COVID-19 Era
… Supplemental Nutrition Assistance Program benefits (SNAP, formerly known as food stamps) in September, according … of Temporary and Disability Assistance. New York City SNAP beneficiaries totaled 1.7 million in September, up by … However, in a majority of New York State counties, SNAP enrollment has dropped since February, including …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Opinion 94-29
… is usually indigent. Section 8022 provides: Fee on civil appeal (a) A county clerk, upon filing a notice of appeal, is entitled to a fee of fifty dollars, payable in … within the exceptions remain subject to the fee (McKinney's Cons Laws of N.Y., Book 1, Statutes, §240, p 411; see, …
https://www.osc.ny.gov/legal-opinions/opinion-94-29