Search
Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Village of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-72022 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds2024 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsTown of Harpersfield – Claims Auditing (2024M-71)
… of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly audit claims to determine whether the claims represented actual and necessary expenditures and … of Harpersfield Town Town Board Board properly audited claims …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-712025 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Statistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… [read complete report - pdf] Audit Objective Determine whether: The Board of … Thirteen of the 15 projects met or exceeded their job creation and/or retention goals. These 13 projects had … that are carried forward to agreements. Monitor goals and document project performance and action taken. CAIDA …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, … a report showing New York's farms generated $4.8 billion in revenue, with 15 products – including milk, cottage …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmCity of Newburgh – Budget Review (B17-6-18)
… settlement of collective bargaining agreements. Review the adequacy of contingency appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The Board should closely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Former Mayfield Town Clerk Dorothy Hart was sentenced today to 250 hours of community service … and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she has been convicted of a felony and forced to repay the money she stole.” Hart, 64, of Mayfield, who was the elected town clerk, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from nearly $111 billion projected at the same time last year. This outcome is evidence of why … and providing basic city services, including public safety and education, and continuing to implement …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49About the Record of Activities – Reporting Elected and Appointed Officials
… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week vacation during the time period he or she is keeping a record of work-related …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesState Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of the car as of the first day on which it was made available to any … this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2017-F-6) An initial audit report issued in December 2015, identified $710,284 in rebate revenues from agreements with 114 drug … of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC officials made …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0