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Village of Endicott – Budget Review (B4-13-8)
… tentative budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8State Comptroller DiNapoli Releases Municipal Audits
… were not remitted in accordance with New York State Town Law. In addition, the tax collector’s records included an …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this guide as a … applicable to various types of local governments. In the case of cities, the city’s own charter typically contains …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewCity of Olean – Budget Review (B1-13-2)
… Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … included in the respective equipment line items for each department in the general fund budget, rather than …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Wyoming Central School District – Financial Management (2016M-67)
Wyoming Central School District Financial Management 2016M67
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Valhalla Union Free School District – Financial Condition (2015M-333)
… funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Westmoreland Central School District – Financial Condition (2014M-283)
… balance totaled almost three times the amount allowed by law. Each year, the annual budget included using fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSchroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the … period July 1, 2012 through March 10, 2016. Background The Batavia City School District is located in the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Lyncourt Union Free School District – Financial Condition (2016M-62)
… fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … State, and Federal resources that is not under the control of the local school board and is governed under Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Panama Central School District – Procurement (2024M-73)
… the Panama Central School District (District) Board of Education (Board) and District officials purchased goods … audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made without … in a prudent and economical manner, in the best interests of taxpayers and that procurements were not influenced by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73DiNapoli: School District Tax Levy Cap at 2%
… the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the fourth year in a row, the … with fiscal years starting July 1, 2025, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased … with New York State Department of Agriculture and Markets regulations and AML. Maintain a complete inventory of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers … did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) … and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations … The Office of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – … - utilizing the SFS report NYKK0004 as detailed in the Guide to Financial Operations, Chapter XVII, Section 2.A - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOther Bulletin No. 12
… of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-constructionState Agencies Bulletin No. 1185
… Service Employees Association (CSEA) and provides for the payment of Performance Advances to eligible CSEA employees. … automatic processing takes place. NHRP708 Mass Increment Payment Exception Report This report identifies employees who … Recalculation) for employees who became eligible for the payment before being placed on paid Sick Leave. Time Entry To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1185-october-2012-performance-advances-graded-and-ns-equated-grade-employees