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City of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Broome County – Financial Condition (2017M-187)
… January 1, 2016 through February 23, 2017. Background Broome County, located in the central southern portion of … Broome County Financial Condition 2017M187 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… financial condition. Determine whether the central and student treasurers properly accounted for extra-classroom … appropriations, exceeding the 4 percent statutory limit. Student treasurers did not issue duplicate press-numbered … reserves or to reduce District property taxes. Ensure that student treasurers maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementIX.12.O Refunds – IX. Federal Grants
… To minimize the state’s interest liability and pursuant to Section 121 of the State Finance Law, agencies are directed … from which such payments were made. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers and Section 8.A - Accounting for Federal Refunds of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… Authority (MTA) has made substantial progress funding its capital programs and has tried to limit the strain on its … to State Comptroller DiNapoli’s annual report on the MTA’s capital programs and debt. “State funds and congestion … employers in the region, which will provide dedicated revenue for the MTA’s capital lockbox to pay for $23.5 …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsState Agencies Bulletin No. 1920
… Affected Employees Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are … of New York State, Inc (PBA) provides for the change in the calculation of overtime for the Agency Police Services … hours. The new agreement changes the overtime factor used in the calculation of overtime. Overtime earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeGowanda Central School District – Financial Management (2024M-104)
… of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Locust Valley Water District – Budgeting (2013M-179)
Locust Valley Water District Budgeting 2013M179
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shelter-island-town-p7-23-22.pdf2021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdfJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdf2022 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2022.pdfBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bayport-blue-point-2021-116.pdfJustice Court Fund: Back to Basics for Town & Village Justice Courts
Print out presentation for more information.
https://www.osc.ny.gov/files/local-government/academy/pdf/jcf-back-to-basics-11-20-19.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44) 30-Day Response
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44-response.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general, highway and sewer district fund balances and reserves and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/cochecton.pdfDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… records, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … with the Comptroller’s office, which they must do by state law. Specific areas of concern in regards to inaccurate … audit. For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/cities/2014/amsterdam.pdf . ### …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingSilver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education … Determine whether the Silver Creek Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… is governed by a five-member Board of Trustees. General fund budgeted appropriations and water fund budgeted appropriations for the 2017-18 fiscal year … by the Board. The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163