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Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Fairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… Crown Point Central School District [pdf] , Dover Union Free School District [pdf] , Eden Central School District … , Goshen Central School District [pdf] , Greenport Union Free School District [pdf] , Harborfields Central School … Central School District [pdf] , Port Washington Union Free School District [pdf] , Rye Neck Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Opinion 91-19
… distinct from the towns in which they are located (General Construction Law, §66; Town Law, §174[7]) and are not named …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing … PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) PUBLIC HOUSING …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… is defined to mean a city, town or village within New York State (General Municipal Law, §980[g]). Prior to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-93-8State Agencies Bulletin No. 1660
… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State employees. Effective Date(s) … shop fees deducted from their paycheck will no longer have this fee deducted. Employees will continue to see their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary 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 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 1125
… of employee Social Security Number restrictions in the National ID field located at Workforce … Details Tab in PayServ. Affected Employees All employees Effective Date(s) Immediately Background The Social Security Administration restricts the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsTown of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Owego – Shared Services Facility Capital Project (2022M-42)
… [read complete report - pdf] Audit Objective Determine whether the Town of … finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all … Town officials disagreed with certain findings in our report. Appendix B includes our comments on issues Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… complete report - pdf] Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s … officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not … Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… did not: Perform a proper review of reports submitted to New York State agencies to ensure that all cases, including any cash collected (e.g., fines and … current assets to current liabilities) to ensure that all collections were accurately accounted for and to promptly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Taxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 … 2020, a decline from $342 in 2019. At the local level, property tax revenues are the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxes