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DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on … are sitting vacant even though thousands of seniors are on waiting lists for them, an audit released today by New York State … The shortage of affordable housing is especially hard on … are sitting vacant even though thousands of seniors are on waiting lists for them an audit released today by New York …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsAccounts Payable Advisory No. 11
… Changes have been updated with the following information. In order to help Citibank apply credit card payments … vendor numbers, SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the voucher. Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankAccounts Payable Advisory No. 25
… (confidential information) should never be entered in any field in SFS that has not been designed to hold confidential … Business Units should not enter confidential information in the invoice number, invoice description, and comments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationNiagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Enlarged City School District of Troy – Leave Accruals (2014M-144)
… Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The District is … by more than $613,000 annually by moving students in special education classes at BOCES to in-house classes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Lloyd - Financial Condition (2019M-108)
… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and recommendations. Our goal is that every audit has a positive effect and that audit findings and recommendations … and recommendations. Our draft audit report tells you what we found based on our audit testing and what we … the audit team if you have questions or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Agencies Bulletin No. 2055
… processing of the October 2022 CSEA Performance Advances and provide instructions for payments not processed … BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Background Chapter 361 of the Laws of … the 2021-2026 Agreements between the State of New York and CSEA, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2055-october-2022-civil-service-employees-association-csea-performanceFiscal Stress Monitoring System Statistics
… (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, alerting communities across New York … that they can then use to pursue corrective actions in an orderly, transparent, and comprehensive manner. A report issued by OSC in September 2025, Fiscal Stress Monitoring System – …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and its impact on city … are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleWyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … of June 4, 2014, the State owed the District $6.6 million in aid for costs associated with operating the Tuscarora …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Andes Central School District – Financial Management (2013M-250)
… the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal … limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250East Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … Board of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Livingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404