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Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … back to August 1, 2013 to provide historical background of the ambulance district’s (District’s) formation. … service, a general ambulance service, or a combination of such services, for the purpose of providing pre-hospital …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Hornellsville – Financial Management (2025M-102)
… Hornellsville (Town) Town Board (Board) effectively manage fund balance? Audit Period January 1, 2022 – August 6, 2025 … measure of a town’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We determined 95 of the 246 39 percent water outlets we identified at select a
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We determined 207 of the 567 37 percent water outlets we identified at select
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
District officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We determined 156 of the 310 50 percent water outlets we identified at select
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Town of Wawayanda – Financial Operations (2024M-160)
… pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly manage financial operations? … to analyze financial trends. Understanding the Program The Board must provide oversight to ensure financial operations … The Board and Town officials did not properly manage financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Hudson Falls – Information Technology (2025M-10)
… of Hudson Falls (Village) officials adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit Period June 1, 2023 – September 30, 2024 We … the Village. Understanding the Program Village officials and employees use Village-owned IT assets (e.g., computers, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Syracuse City School District – Information Technology (2025M-129)
… network user accounts and create IT contingency plans to help protect personal, private, sensitive student/staff … network and, if accessed by an attacker, could be used to inappropriately access the District’s network to view … the network, including the ability to add new users and change passwords and permissions. IT department officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Cincinnatus Fire Department – Financial Management (2025M-91)
… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. Department … financial operations. The Department has five treasurers, one for the Department and one for each of its four …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town 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 records and … did the Supervisor file 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/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23DiNapoli Releases Annual IDA Report
… an increase of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller … IDA costs, increases their transparency and accountability to taxpayers.” DiNapoli’s report also found IDAs reported the … ten years. Total tax exemptions for IDA projects amounted to over $1.7 billion, up $273 million, or 19%, over 2019. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… is thriving and with tremendous growth expected on our West Shore 'Jobs Coast,' the future looks even brighter," said City Council Minority Leader Steven Matteo . "But we must continue … at the 200-acre Matrix Global Logistics Park on the West Shore in 2018. Amazon alone is expected to employ more …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOpinion 88-28
… opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper … and which is entered as second class mail matter in the post office of a city within the county in which the town is … having a population in excess of [60,000] according to the latest federal census if there is no newspaper published in …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 90-60
… discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 92-39
… that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts (eligibility to vote) … the number of votes which might be cast in such special elections by persons or entities owning property within the … appeal pending) and in other states to irrigation district elections ( Porterfield v Van Boening , 154 Ariz 556, 744 P2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 93-17
… of Education of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme Court, Albany Co., RJI No. 019028049, May 26, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 88-46
… in the opinion. MUNICIPAL COOPERATION -- Municipal Funds (cooperative investments) MUNICIPAL FUNDS -- Deposits and Investments (as cooperative activity) EDUCATION LAW, §§1604-a, 1723-a; … consultant to advise its fiscal officer, a custodial bank to hold funds and collateral, and an administrator to …
https://www.osc.ny.gov/legal-opinions/opinion-88-46