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Village of Weedsport – Financial Management (2025M-76)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, the difference between revenues and … time, is a key measure of a village’s financial condition. Fund balance should be effectively managed to ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Steuben County – Safeguarding Computerized Data (2025M-96)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Henderson Fire District – Financial Activities (2025M-67)
… and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to review the District’s … 20, 2025, the outstanding AFRs were between 171 and 1,998 days late. The Board did not ensure that an annual audit of … of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Ashville Fire District – Procurement and Board Oversight (2025M-81)
… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Retirement Contribution Borrowing Limits
… Signed into law on September 12, 2017 as Chapter 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 members of the New York State and Local Retirement System may borrow … Establishes a cap on the amount that certain Tier 6 members of the New York State …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsVillage of Suffern – Budget Review (B21-6-2)
… collections for sewer rent revenue will be approximately $2.25 million, which is $572,000 less than budgeted. The …
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)
… letter. The District's proposed budget complies with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits …
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)
… if they retire in 2020. The proposed budget includes a tax levy of $13,044,260 which is the maximum levy that the … impose without the Common Council needing to override the tax levy limit. Key Recommendations City officials should … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 290
… Year-End Processing Schedule Employee copies of 2001 W-2 forms will be prepared by the Office of the State Comptroller … total federal income tax withheld is in this box. Box 3 Social Security Wages The wages subject to Social Security taxes, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingProperty 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.pdfHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… long-term financial goals. Between fiscal years 2019-20 and 2023-24, the District’s appropriations increased $45.1 … recalculated, surplus fund balance for fiscal years 2019-20 through 2023-24 for the general fund, as a percentage of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the end of the 2020 through 2023 fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires the Supervisor to file the Town’s AFR with New York State Office of the State Comptroller (OSC) within …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47City of Lockport – Budget Review (B21-1-9)
… with the collective bargaining unit to hire four new firefighters each year beginning in 2021 through 2023, … 2020. The 2022 proposed budget includes funding for four new firefighter positions. The proposed budget includes …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
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
… New York State Comptroller Thomas P. DiNapoli and Dutchess … in December 2015. The bill authorized the Office of the State Comptroller to administer NY ABLE. DiNapoli's office … State Comptroller DiNapoli and Dutchess County Executive … Marcus Molinaro urged local residents to sign up for a new savings plan called the New York Achieving a Better Life …
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
… 2019 and its associated financial plan project a surplus of $2.6 billion in the current fiscal year, ending on June 30, which will be … peak. More jobs were added in the boroughs outside of Manhattan than in any other expansion. The city’s … 2019 and its associated financial plan project a surplus of $26 billion in the current fiscal year ending on June 30 …
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 … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is …
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)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of the School’s IT … assigned, acquisition date, cost and disposal date. In addition, School officials did not conduct annual physical …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57