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State Agencies Bulletin No. 1972
… over remains unchanged at $6,500.00. Employees in this age bracket can defer up to $6,500.00 in addition to their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Town of Lebanon – Justice Court (2013M-247)
… During the audit period, the Court’s revenue and bail collections totaled over $10,000. Key Findings Internal … timely financial reports, maintain an accurate listing of bail, properly report ticket dispositions to the DMV or close … received in a timely manner; and maintain a complete bail list, and adequate deposit composition records. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Barker Central School District – Purchasing (2016M-208)
… 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The … which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns … operates seven schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Blasdell , Town of Cambria , Town of Canaan , Granville Hook and Ladder … Town of Lincklaen , Sempronius Fire Company and the Ulster County Department of Social Services Preschool and Children …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… safety and soundness of their business operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson River–Black River Regulating District’s (District) mission is …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … training on extra-classroom activity funds to other school districts; however, this training has not been … Rensselaer City School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The board and … not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly … was dispensed without identifying who pumped the fuel. Green Tech High Charter School – Payroll (Albany County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Ignition Interlock Program Monitoring (2015-MS-4)
… for the State’s Ignition Interlock Program were adequately monitoring the program to help ensure the safety of the … and others establishing standards for the usage and monitoring of IIDs ordered by criminal courts for these … IID activity. Key Findings Each county had a process for monitoring IID installations and negative activities of …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4State Comptroller DiNapoli Releases Municipal Audits
… account for the millings inventory or unscreened millings sales. As a result, there is an increased risk of fraud, … interruption in operations. Town of Guilderland – Sales Tax Revenue Allocation (Albany County) Town officials did not … village did not receive all the benefits they should have from the county sales tax distributions, while taxpayers with …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsLawrence Union Free School District – Financial Management (2025M-115)
… the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund … financial data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationReal Property Tax Cap Information - Glossary
… local governments are permitted to increase their real property tax levies. Either two percent or inflation, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryState Comptroller DiNapoli Releases School Audits
… always required employees to obtain written preapproval for working overtime, there is no assurance that overtime … County) District officials granted unnecessary permissions for changing student grades, assuming accounts and … to change grades even though they were not responsible for doing so. Because officials do not properly manage …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the … are as follows: Classification – Reflects the type of business relationship the vendor has with New York State. ( Section 4.A - Vendor Classifications of this Chapter) Open for Ordering – If this box is checked, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationState Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand larceny … superintendent did not agree, in writing, to expenditures for highway repair and improvement as required. As a result, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56West Niles Fire Company – Financial Activities (2017M-205)
… safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Comptroller DiNapoli Releases State Audits
… of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (2014-S-59) DEC generally collected all fees due the Oil Spill Fund for the facilities tested. However, of 11 sampled major oil storage facilities, auditors identified eight that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOpinion 2002-12
… or the joint performance or exercise of any function or power which each of the municipal corporations "has the power by any other general or special law to provide, perform … Municipal Law §119-o[1]). Clearly, each village has the power to maintain and repair its streets, and operate and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0