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Schenectady County – Investment Program (2025M-5)
… to provide accurate reporting and evaluation of investment results. During our audit period, the County maintained an … another money market account the County had at a different financial institution. Furthermore, other investment options … would benefit County operations and potentially reduce the financial burden for County taxpayers. After we started the …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … officials to continue providing necessary services during times of uncertainty. It is a town board’s (board) … in the highway fund). Appropriations in the Town’s 2025 budget totaled $2.3 million ($1 million for the general …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Henderson Fire District – Financial Activities (2025M-67)
… audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. … and approving claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The … the Treasurer’s financial activities and conducting an annual audit of the Treasurer’s financial records impacted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67City of Lockport – Budget Review (B20-1-9)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as amended … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Retirement Contribution Borrowing Limits
… 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 290
… Purpose To provide the processing schedule and policies. Year-End Processing Schedule Employee copies of … be prepared by the Office of the State Comptroller (OSC) and mailed to the agency payroll units for distribution … appear on the W-2 is described below: Box 1 Wages, Tips and Other Compensation Federal taxable wages are reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… Supervisor (Supervisor) maintain complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly … January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s 2020 through 2024 Annual Financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and strategic program that builds on his commitment to offer … Meet the Trainers Executive Staff Janet Hyde Janet Hyde is the Director of Information, Research and Training for the …
https://www.osc.ny.gov/local-government/academy/about-academyProperty Tax Cap: Inflation and Allowable Levy Growth Factors for Prior Years
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors_prioryears.pdfState Comptroller DiNapoli Releases Municipal Audits
… The board did not establish adequate controls over payroll and employee benefit payments. The board also did not require … to document terms of employment; job descriptions and responsibilities; work hours; salaries or hourly rates and employee benefits. In addition, the village paid overtime payments to employees …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… legislation was signed into law by Governor Andrew Cuomo in December 2015. The bill authorized the Office of the State … program allows New Yorkers with disabilities to save money in their own names without risking their Supplemental … Life Experience Act of 2014. New York is one of 28 states in the country that offer this type of program. NY ABLE …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… in the current fiscal year, ending on June 30, which will be used to balance the 2019 budget, according to a report issued … Thomas P. DiNapoli. "New York City’s finances look to be on solid ground, with a strong economy, a balanced budget … in the current fiscal year ending on June 30 which will be used to balance the 2019 budget …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village officials and … The Village Board Board and officials did not establish …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… The School Board (Board) contracted with a management company (Company) to provide management services. The contract states the … of Operations supervise the special project managers, for the respective middle or elementary school, who can order … maintain complete accurate and uptodate inventory records to properly account for IT assets The Schools written …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Comptroller DiNapoli Releases Municipal Audits
… of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and … capital improvements ($62,200), sewer repairs ($34,840), park rehabilitation ($21,262) and general maintenance …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsReview of the Enacted Budget: State Fiscal Year 2021-22
… More than a year after the onset of the COVID-19 pandemic in New York, our State continues to recover from the … devastation. Fortunately, prospects have improved in recent months. Vaccinations are accelerating, job growth … Rescue Plan (ARP), signed by President Joseph Biden in March, will provide $12.6 billion in direct fiscal relief …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Village of Suffern – Budget Review (B21-6-2)
… than budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Lockport - Budget Review (B19-1-7)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City did not …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7