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Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Process for Justice Courts in Towns Two or more towns that form a contiguous geographic area within the same county may … Phone: (800) 268-7869 Email: [email protected] Web: http://www.nycourts.gov/admin/index.shtml New York State … Association Phone: (800) 669-6247 Email: [email protected] Web: https://www.nysma.net New York State Association of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 89-21
… or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT … OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of … The highway superintendent of one town may maintain and repair a portion of the road located in the other town …
https://www.osc.ny.gov/legal-opinions/opinion-89-21XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… of the State Contractor is not, as it normally is, to provide goods or services (directly and/or through subcontractors); but rather, is to procure such goods or services for the State through a … or services are contracts “for” the State and are subject to OSC approval under section 112 of State Finance Law. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… will also pay back a portion of her salary. This case is the latest investigation conducted as part of Operation … Churns. The Attorney General’s Investigations Bureau is led by Chief Investigator Dominick Zarrella, who is assisted by Deputy Bureau Chief Antoine Karam. The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamOpinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway … Concerning installation of sewer pipe for a village sewer project in conjunction with …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that non-payroll … covering a wide range of operational costs, such as equipment, supplies and contractual services for capital … disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other non-payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Village of Sherburne – Budgeting (2025M-83)
… overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. Realistic …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… announced today he is returning even more lost money to New Yorkers through his fast-track program and is raising the payment cap from $250 to up to $5,000. “Speeding up the return of lost money is priority …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsNorth Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire … review the District's 2016 through 2024 Annual Financial Report (AFR) filings as of December 18, 2025. Understanding … to fulfill their fiscal oversight responsibilities. The report includes seven recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two … Beverage Control (both commonly and hereafter referred to as SLA). SLA promotes the health, welfare, and safety of the people of the State, and to the extent possible supports economic growth, job …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followCost-Saving Ideas: Managing Workers' Compensation Costs
… you develop policies and procedures to make safety and accident prevention a top priority for your local government. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accounts (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary … reasonable fund balance levels, the village may not have adequate cash flow to meet needs. A heavy or ongoing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Crown Point Central School District - Claims Auditing (2018M-76)
… 25 check disbursements made during the audit period were not audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Education Law §1724 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76