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Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Supervisor’s records as required by New York State Town Law (Town Law) Section 123. The accounting errors and untimely filing …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials have not conducted a physical inventory to properly monitor and account for assets since … the District had significant risk for capital assets to be lost, stolen or misused. 112 capital assets with an … our findings and recommendations and indicated they plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringStreet and Sidewalk Cleanliness
… audit covered the period January 1, 2015 to September 27, 2019. About the Program DSNY’s mission is to keep NYC … know the problem areas in their districts and can plan the best use of DSNY’s resources. Although DSNY officials …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of … District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Owego Fire District – Board Oversight (2013M-26)
… of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47State Agencies Bulletin No. 1888
… diem employees should have Dues (code 475) deductions at 1.3% of biweekly gross salary, not to exceed $32.28 and exclude …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit … have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to save $100 … the MTA’s finances. “It’s clear the MTA will need all of its funding partners to step up due to its current …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.12.H Key CMIA Documents – IX. Federal Grants
… agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state agencies responsible for administration of covered … review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of implementation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Comptroller DiNapoli Releases Audits
… reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … adequate written policies and procedures over disposals of district property. Auditors examined the district’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.07 and exclude location pay and overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) … defects. The audit covers the period January 1, 2008 to August 17, 2012. Background NYSTA is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects