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New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial … New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mDiNapoli Expands State Pension Fund's In-State Investment Program
… provide capital to businesses that are implementing growth strategies, expanding operations or transitioning ownership. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programOrleans County – Court and Trust Funds (2014M-043)
… abandoned property are paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… funds will be used or replenished. Develop and implement a plan for using the reserve fund surplus balances in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… As policymakers consider possible expansion of revenue streams from gaming, New York State Comptroller Thomas P. DiNapoli released a report today on the industry in the state that calls for improvements in … As policymakers consider possible expansion of revenue streams from gaming New York State Comptroller …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingOpinion 92-32
… basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may … historical property, General Municipal Law, article 5-K (§119-aa et seq .) is pertinent here. Article 5-K, relating to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… tend to be users under the age of 30 (28 percent of that group) and those with income less than $30,000 (27 percent). … access rates improved by 11.4 percent for the latter group between 2015 and 2019. Access rates varied moderately … York State Council for Universal Broadband, an advisory group of public, private and academic partners charged with …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateXV.7 Budget Allocations – XV. End of Year
… in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is … budget errors to return funding back to the budget where possible. Prior to March 31, State agencies also need to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2017. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, … North Country: the Ogdensburg-Prescott International Bridge (Bridge); the Ogdensburg International Airport …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… payments received from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment … Once the Payment Worksheet is created with the appropriate AR Item(s) selected, the agency must review the ‘Balance’ … be created from the chartfields included on the AR Item the deposit will be applied to. Effective September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetCity of Amsterdam – Recreation Department (2023M-29)
… remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated … could not support the number of tickets sold for the event. $286 was remitted for the 10-hour Italiafest and wine … tasting with no record of how many people attended the event . However, based on the ticket cost of $10 per person, …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Federal Funding and New York – Federal Funding and New York
… This online resource focuses on federal funding and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-nyDelaware County – Court and Trust Funds (2022-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 … register 1 The day-to-day accounting and reporting for court and trust transactions is handled by the County’s … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Orleans County – Court and Trust Funds (2024-C&T-6)
… Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Greene County – Court and Trust Funds (2014M-294)
… that have not been turned over to the State Comptroller as abandoned property, even though the funds have been in the custody of … years. Key Recommendation Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294